Instructions regarding care to be taken during the process of registration, cancellation of registration and revocation of cancellation of registration of fake taxpayers under GST
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Pre-registration physical verification to prevent fake GST registrations, with suo-moto cancellation for functionally non-existent registrants. Proper Officers must prevent any registration application from becoming deemed approved through inaction and are accountable for failures. Mandatory pre-registration physical verification is required where Aadhaar OTP authentication is not completed; where OTP is completed, verification is required on a risk-based data-analytics basis or discretionally with Circle Head approval. Post-registration, immediate physical verification is required for unverified registrants or on enforcement leads; adverse findings of functional non-existence trigger suo-moto cancellation proceedings following natural justice and may be applied retrospectively.
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.
Pre-registration physical verification to prevent fake GST registrations, with suo-moto cancellation for functionally non-existent registrants.
Proper Officers must prevent any registration application from becoming deemed approved through inaction and are accountable for failures. Mandatory pre-registration physical verification is required where Aadhaar OTP authentication is not completed; where OTP is completed, verification is required on a risk-based data-analytics basis or discretionally with Circle Head approval. Post-registration, immediate physical verification is required for unverified registrants or on enforcement leads; adverse findings of functional non-existence trigger suo-moto cancellation proceedings following natural justice and may be applied retrospectively.
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