Commissioner to assign units paying revenue (PLA) exceeding Rs.5 crore per annum to ADC/DC by name for verification of correctness of scrutiny of returns. No SCN to be issued to these units without the approval of concerned ADC/DC
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Senior-officer verification of high-revenue units' return scrutiny mandated; Show Cause Notices barred without ADC/DC approval. Commissioners must assign high-revenue PLA units to named Additional Commissioners/Deputy Commissioners for six monthly verification of RT-12 return scrutiny, with the Commissioner personally monitoring the programme. No Show Cause Notice shall be issued to these units without the approval of the concerned Additional Commissioner/Deputy Commissioner to reduce short assessments and incorrect modvat credit claims.
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.
Senior-officer verification of high-revenue units' return scrutiny mandated; Show Cause Notices barred without ADC/DC approval.
Commissioners must assign high-revenue PLA units to named Additional Commissioners/Deputy Commissioners for six monthly verification of RT-12 return scrutiny, with the Commissioner personally monitoring the programme. No Show Cause Notice shall be issued to these units without the approval of the concerned Additional Commissioner/Deputy Commissioner to reduce short assessments and incorrect modvat credit claims.
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