Cancellation of registration for non-genuine taxpayers enables denial of input tax credit and repository sharing. The SOP prescribes identification of non-genuine taxpayers using defined risk parameters and intelligence inputs, initiation of suo motu cancellation proceedings by the Proper Officer with opportunity for hearing, and, where justified, cancellation of registration ab initio; it mandates detailed evidence collection (photographs, documents, bank and electronic data, depositions, affidavits), preparation of indexed evidence folders, transmission to zonal officers, and electronic submission to the Business Intelligence Unit which will act as the repository and share non-genuine taxpayer information with other tax authorities.
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.
Cancellation of registration for non-genuine taxpayers enables denial of input tax credit and repository sharing.
The SOP prescribes identification of non-genuine taxpayers using defined risk parameters and intelligence inputs, initiation of suo motu cancellation proceedings by the Proper Officer with opportunity for hearing, and, where justified, cancellation of registration ab initio; it mandates detailed evidence collection (photographs, documents, bank and electronic data, depositions, affidavits), preparation of indexed evidence folders, transmission to zonal officers, and electronic submission to the Business Intelligence Unit which will act as the repository and share non-genuine taxpayer information with other tax authorities.
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