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        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.

        <h1>Service Tax monitoring: use ACES/EDW data, pursue non filers/stop filers, send fortnightly progress reports with collection and penalty details.</h1> The Directorate General of Systems has identified Non-Filers, Stop-Filers and Late-Filers of ST-3 returns via ACES and EDW, sent bulk emails to those groups, and circulated zone/commissionerate lists for scrutiny. Field formations must take prompt persuasive action and submit fortnightly progress reports (capturing opening/closing balances, returns filed, late fees, tax, interest and penalties) in the ANNEXURE-B format starting 15 February 2017. Technical guidance for generating required reports via EDW and ACES and definitions of filing categories are provided.

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