Blocking of auto-downloaded statutory forms triggers TIN suspension and document production procedures for suspicious dealer activity. Controls on auto-downloading of statutory forms apply to dealers meeting risk indicators: High GTO with Nil/Negligible tax, missing dealer credentials, or non-filing of DP-I. For suspicious downloads, the procedure requires immediate blocking of the dealer's TIN, physical inspection, issuance of a notice to produce documents to substantiate transactions, and, if non-compliance persists, declaring the forms obsolete, serving a show-cause notice and cancelling registration with recovery actions for tax, interest, penalty and other amounts.
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.
Blocking of auto-downloaded statutory forms triggers TIN suspension and document production procedures for suspicious dealer activity.
Controls on auto-downloading of statutory forms apply to dealers meeting risk indicators: High GTO with Nil/Negligible tax, missing dealer credentials, or non-filing of DP-I. For suspicious downloads, the procedure requires immediate blocking of the dealer's TIN, physical inspection, issuance of a notice to produce documents to substantiate transactions, and, if non-compliance persists, declaring the forms obsolete, serving a show-cause notice and cancelling registration with recovery actions for tax, interest, penalty and other amounts.
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