High-value e-way bill scrutiny targets newly registered dealers linked to bogus input tax credit and tax evasion. Action is prescribed for newly registered persons generating high-value e-way bills within a short period after registration. The registration documents are to be examined and the declared business premises are to be informally verified, especially where no real business activity is found or where e-way bills appear connected with bogus Input Tax Credit or tax-evasion transactions. Adverse State cases may lead to cancellation and further proceedings, while Central cases are to be referred for intelligence-based enforcement. Investigation units must also monitor MIS data monthly and report tax-evasion linkages.
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.
High-value e-way bill scrutiny targets newly registered dealers linked to bogus input tax credit and tax evasion.
Action is prescribed for newly registered persons generating high-value e-way bills within a short period after registration. The registration documents are to be examined and the declared business premises are to be informally verified, especially where no real business activity is found or where e-way bills appear connected with bogus Input Tax Credit or tax-evasion transactions. Adverse State cases may lead to cancellation and further proceedings, while Central cases are to be referred for intelligence-based enforcement. Investigation units must also monitor MIS data monthly and report tax-evasion linkages.
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