Recordkeeping obligations require maintaining guard files for assessment, appeal and circulars, with monthly inspections by VAT officers. Mandates that VATOs/AVATOs maintain, for each financial year, three guard files: copies of all assessment orders; copies of objection and appellate orders cross referred to the originating objection; and a file of circulars/notifications/orders from HQ and relevant finance departments. ZDCs and ZJCs must ensure files are up to date and inspect them monthly.
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Provisions expressly mentioned in the judgment/order text.
Recordkeeping obligations require maintaining guard files for assessment, appeal and circulars, with monthly inspections by VAT officers.
Mandates that VATOs/AVATOs maintain, for each financial year, three guard files: copies of all assessment orders; copies of objection and appellate orders cross referred to the originating objection; and a file of circulars/notifications/orders from HQ and relevant finance departments. ZDCs and ZJCs must ensure files are up to date and inspect them monthly.
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