Benami registrations: tighten GST registration controls and field verification to prevent tax evasion in high risk trades. Measures target identifying and curbing benami/bogus registrations and circular trading in evasion prone commodities by using registration stage field visits, market intelligence, return scrutiny with e Way bill reconciliation, bank and capital source verification, and prompt Intelligence enquiries for suspicious or out of district applicants, with enforcement to notify assessing officers to initiate statutory cancellation where benami registrations are established.
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.
Benami registrations: tighten GST registration controls and field verification to prevent tax evasion in high risk trades.
Measures target identifying and curbing benami/bogus registrations and circular trading in evasion prone commodities by using registration stage field visits, market intelligence, return scrutiny with e Way bill reconciliation, bank and capital source verification, and prompt Intelligence enquiries for suspicious or out of district applicants, with enforcement to notify assessing officers to initiate statutory cancellation where benami registrations are established.
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