VAT return scrutiny targets high-turnover dealers for comprehensive review and mandates monitored sampling for lower-turnover filers. Prescribes a turnover based selection regime for VAT return scrutiny using the circulated proforma: comprehensive scrutiny for the highest turnover dealers, alternate return scrutiny for the next band, one fourth of returns for the middle band, and a small random sample for the lowest turnover band; instructs officers to apply earlier relevant circulars and requires zonal/additional commissioners to monitor ward scrutiny and report weekly to the Commissioner.
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Provisions expressly mentioned in the judgment/order text.
VAT return scrutiny targets high-turnover dealers for comprehensive review and mandates monitored sampling for lower-turnover filers.
Prescribes a turnover based selection regime for VAT return scrutiny using the circulated proforma: comprehensive scrutiny for the highest turnover dealers, alternate return scrutiny for the next band, one fourth of returns for the middle band, and a small random sample for the lowest turnover band; instructs officers to apply earlier relevant circulars and requires zonal/additional commissioners to monitor ward scrutiny and report weekly to the Commissioner.
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