Migration of registered taxpayers: provisional registration issued pending final certificate, subject to conditions and possible cancellation for non compliance. Every person registered under existing laws with a valid Permanent Account Number shall be issued a provisional certificate of registration on the appointed day in prescribed form, manner and subject to prescribed conditions; a final certificate will be granted in prescribed form, manner and subject to conditions, and the provisional registration is liable to cancellation for non compliance. If a person successfully applies that they were not liable to registration, the provisional certificate is deemed never to have been issued.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Migration of registered taxpayers: provisional registration issued pending final certificate, subject to conditions and possible cancellation for non compliance.
Every person registered under existing laws with a valid Permanent Account Number shall be issued a provisional certificate of registration on the appointed day in prescribed form, manner and subject to prescribed conditions; a final certificate will be granted in prescribed form, manner and subject to conditions, and the provisional registration is liable to cancellation for non compliance. If a person successfully applies that they were not liable to registration, the provisional certificate is deemed never to have been issued.
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