Good Dealer Scheme recognition grants administrative benefits including certification, security deposit moratorium, and inspection exemptions. The Good Dealer Scheme sets eligibility requiring no pending appeals or enforcement, timely filing, and sectoral selection; dealers exceeding sectoral tax growth over a three-year period will be recognised and receive a certificate and memento, a one-year moratorium on increased security deposit for forms, and exemption from inspections except with Commissioner approval; the recognised list will be published on the Department's website.
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.
Good Dealer Scheme recognition grants administrative benefits including certification, security deposit moratorium, and inspection exemptions.
The Good Dealer Scheme sets eligibility requiring no pending appeals or enforcement, timely filing, and sectoral selection; dealers exceeding sectoral tax growth over a three-year period will be recognised and receive a certificate and memento, a one-year moratorium on increased security deposit for forms, and exemption from inspections except with Commissioner approval; the recognised list will be published on the Department's website.
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