Directive for Data-Driven Enforcement Action and Prevention of Organized Tax Evasion under GST and E-Way Bill Systems in Uttar Pradesh Commercial Tax Department
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Data-driven GST enforcement targets organised tax evasion through portal analysis, coordinated zone action, and intelligence-based field measures. Data-driven enforcement against organised tax evasion under GST and the e-way bill system requires regional and zone-wise analysis of portal data, coordinated planning by Additional Commissioners, and intelligence-based field action. The directive calls for detailed study of GST, e-way bill, SIB Management System, Mobile Management System, red flag dealer, registration, non-filer, return scrutiny, and headquarters input data to identify transport companies, vehicles, commodities, routes, timing, and other patterns associated with suspected evasion. Where organised evasion extends across more than one zone, officers may be authorised to act outside their zone with approval of the Commissioner.
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.
Data-driven GST enforcement targets organised tax evasion through portal analysis, coordinated zone action, and intelligence-based field measures.
Data-driven enforcement against organised tax evasion under GST and the e-way bill system requires regional and zone-wise analysis of portal data, coordinated planning by Additional Commissioners, and intelligence-based field action. The directive calls for detailed study of GST, e-way bill, SIB Management System, Mobile Management System, red flag dealer, registration, non-filer, return scrutiny, and headquarters input data to identify transport companies, vehicles, commodities, routes, timing, and other patterns associated with suspected evasion. Where organised evasion extends across more than one zone, officers may be authorised to act outside their zone with approval of the Commissioner.
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