Record retention: officials must e-file and retain hard and scanned copies of specified tax and court records. Officials must adopt the e-filing module where possible and preserve specified tax and court records both as hard copies and by systematic scanning. Required categories include dealer registration folders, court and sub-judice files, statutory forms, audit and enforcement records, seized documents, legislative amendments and orders, and disclosures relating to dealers. Records are to be kept in safe custody of the concerned ward/branch/office to ensure traceability and availability when required.
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.
Record retention: officials must e-file and retain hard and scanned copies of specified tax and court records.
Officials must adopt the e-filing module where possible and preserve specified tax and court records both as hard copies and by systematic scanning. Required categories include dealer registration folders, court and sub-judice files, statutory forms, audit and enforcement records, seized documents, legislative amendments and orders, and disclosures relating to dealers. Records are to be kept in safe custody of the concerned ward/branch/office to ensure traceability and availability when required.
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