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of <h1>Punjab Excise Department Targets New GST Applications Linked to Canceled Registrations; Urges Strict Scrutiny for Compliance.</h1> The circular from the Punjab Department of Excise and Taxation addresses the issue of individuals applying for new GST registrations instead of revoking canceled ones due to non-compliance with the Punjab Goods and Services Act and Rules. It instructs tax officers to scrutinize such applications closely, checking for discrepancies or omissions, particularly regarding previous registrations linked to the same PAN. The circular emphasizes that failure to apply for revocation of canceled registrations, along with ongoing statutory violations, should be considered deficiencies. Applications lacking satisfactory explanations or documentation may be rejected to ensure compliance and prevent tax evasion.
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