Refund scrutiny authorises ward VAT officers to examine selling suppliers and obtain information beyond territorial jurisdiction for refund processing. Ward VATOs/AVATOs/VATIs are authorised, for refund processing only, to inspect dealers in any ward and to seek information under section 59(2) from selling parties irrespective of territorial jurisdiction to verify purchases supporting refund claims; ward VATOs bear primary responsibility to ensure refund claims are genuine and must upload and notify any adverse supplier information.
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.
Refund scrutiny authorises ward VAT officers to examine selling suppliers and obtain information beyond territorial jurisdiction for refund processing.
Ward VATOs/AVATOs/VATIs are authorised, for refund processing only, to inspect dealers in any ward and to seek information under section 59(2) from selling parties irrespective of territorial jurisdiction to verify purchases supporting refund claims; ward VATOs bear primary responsibility to ensure refund claims are genuine and must upload and notify any adverse supplier information.
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