Registration verification under HGST Act requires physical inspection, REG-30 upload, and confirmation or cancellation by the Proper Officer. Proper Officers must limit auto-approvals and ensure every approved registration undergoes 100% physical verification by a Taxation Inspector who shall verify premises, documents, solvency, business genuineness, record reasons for registration, photograph and log exact location, and upload an inspection report in Form REG-30 within the stipulated period; thereafter the Proper Officer must confirm the registration or initiate cancellation proceedings based on the report.
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Provisions expressly mentioned in the judgment/order text.
Registration verification under HGST Act requires physical inspection, REG-30 upload, and confirmation or cancellation by the Proper Officer.
Proper Officers must limit auto-approvals and ensure every approved registration undergoes 100% physical verification by a Taxation Inspector who shall verify premises, documents, solvency, business genuineness, record reasons for registration, photograph and log exact location, and upload an inspection report in Form REG-30 within the stipulated period; thereafter the Proper Officer must confirm the registration or initiate cancellation proceedings based on the report.
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