Scrutiny of returns enables tax officers to seek explanations and trigger enforcement if discrepancies are not satisfactorily addressed. The proper officer may scrutinize a registered person's return and related particulars, inform the person of discrepancies and seek an explanation; if the explanation is accepted, no further action is taken. If no satisfactory explanation is furnished within thirty days (or extended period) or the person accepts but fails to correct the return for the relevant month, the officer may initiate appropriate enforcement action or proceed to determine tax and other dues under the assessment provisions.
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.
Scrutiny of returns enables tax officers to seek explanations and trigger enforcement if discrepancies are not satisfactorily addressed.
The proper officer may scrutinize a registered person's return and related particulars, inform the person of discrepancies and seek an explanation; if the explanation is accepted, no further action is taken. If no satisfactory explanation is furnished within thirty days (or extended period) or the person accepts but fails to correct the return for the relevant month, the officer may initiate appropriate enforcement action or proceed to determine tax and other dues under the assessment provisions.
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