Taxpayer authorization for official visits required, central communication IDs mandated and blocked input tax credit subject to prioritized review. Field officers must display identity and carry proper authorization before entering taxpayer premises; tax inspectors are limited to inspections under Rule 25 or participation in search, inspection or audit. Inquiry officers must provide a reasonable opportunity to complainants while discouraging repeated summonses. All communications must carry an online BO web system ID, with specified fallbacks and supervisory exemptions. Blocked input tax credit under Rule 86A must be reviewed by designated officers, unblocked when restrictions no longer apply, and prioritized if blocked for more than one year, consistent with circular guidance and GSTN automation.
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.
Taxpayer authorization for official visits required, central communication IDs mandated and blocked input tax credit subject to prioritized review.
Field officers must display identity and carry proper authorization before entering taxpayer premises; tax inspectors are limited to inspections under Rule 25 or participation in search, inspection or audit. Inquiry officers must provide a reasonable opportunity to complainants while discouraging repeated summonses. All communications must carry an online BO web system ID, with specified fallbacks and supervisory exemptions. Blocked input tax credit under Rule 86A must be reviewed by designated officers, unblocked when restrictions no longer apply, and prioritized if blocked for more than one year, consistent with circular guidance and GSTN automation.
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