Assessee code requirement: banks must ensure valid assessee and location codes on challans or decline acceptance. Banks must not accept Central Excise and Service Tax payments unless taxpayers quote a valid 15 character/digit assessee code and location code on the G.A.R.7 challan; branches must populate location codes from the directory or verify codes on the NSDL EASIEST website, obtain registration evidence or commissionerate confirmation when codes are missing, accept PAN/TAN substitutes with prescribed digitization formats where no assessee code exists, capture complete addresses, and ensure RT 51/58 uploads after January 22, 2008 include structurally valid assessee codes.
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.
Assessee code requirement: banks must ensure valid assessee and location codes on challans or decline acceptance.
Banks must not accept Central Excise and Service Tax payments unless taxpayers quote a valid 15 character/digit assessee code and location code on the G.A.R.7 challan; branches must populate location codes from the directory or verify codes on the NSDL EASIEST website, obtain registration evidence or commissionerate confirmation when codes are missing, accept PAN/TAN substitutes with prescribed digitization formats where no assessee code exists, capture complete addresses, and ensure RT 51/58 uploads after January 22, 2008 include structurally valid assessee codes.
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