Invoice pre-authentication exemption for high-duty payers in PLA permitted by commissioner orders under amended rule. Commissioners are empowered by a proviso to exempt an assessee or class of assessees from pre-authenticating invoice foils and from intimating invoice serial numbers by general or special order. The Board designates eligible a class of assessees defined by high duty payments into their PLA in a financial year and reiterates that the exemption is restricted to that class.
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.
Invoice pre-authentication exemption for high-duty payers in PLA permitted by commissioner orders under amended rule.
Commissioners are empowered by a proviso to exempt an assessee or class of assessees from pre-authenticating invoice foils and from intimating invoice serial numbers by general or special order. The Board designates eligible a class of assessees defined by high duty payments into their PLA in a financial year and reiterates that the exemption is restricted to that class.
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