Non-filing enforcement: officers must initiate assessment and cancellation procedures for persistent return non-filers. Proper Officers must contact return defaulters, issue electronic notices, and where returns remain unfiled proceed with best judgement assessment, upload assessment orders in prescribed forms and initiate recovery. Territorial Deputy and Joint Commissioners must personally monitor top revenue contributors and ensure lists of defaulters are acted upon. Persistent non-filing triggers suspension and initiation of cancellation proceedings, verification of business premises and referral to the Intelligence Wing for inspection where business continues.
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.
Non-filing enforcement: officers must initiate assessment and cancellation procedures for persistent return non-filers.
Proper Officers must contact return defaulters, issue electronic notices, and where returns remain unfiled proceed with best judgement assessment, upload assessment orders in prescribed forms and initiate recovery. Territorial Deputy and Joint Commissioners must personally monitor top revenue contributors and ensure lists of defaulters are acted upon. Persistent non-filing triggers suspension and initiation of cancellation proceedings, verification of business premises and referral to the Intelligence Wing for inspection where business continues.
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