Aadhaar authentication requirement for registered persons now conditions eligibility for certain refund and revocation applications. Amendments mandate Aadhaar authentication for designated persons connected with a registration (proprietor, partner, karta, directors, managing committee members, trustees, or authorized signatory) as a condition for filing revocation of cancellation and specified refund claims; require that bank accounts furnished be in the name of the registered person and obtained on the registered person's PAN; allow specified identity documents where Aadhaar is not yet assigned with a thirty-day period to complete Aadhaar authentication; and introduce definitions and timing adjustments for filing and refund-credit procedures.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement for registered persons now conditions eligibility for certain refund and revocation applications.
Amendments mandate Aadhaar authentication for designated persons connected with a registration (proprietor, partner, karta, directors, managing committee members, trustees, or authorized signatory) as a condition for filing revocation of cancellation and specified refund claims; require that bank accounts furnished be in the name of the registered person and obtained on the registered person's PAN; allow specified identity documents where Aadhaar is not yet assigned with a thirty-day period to complete Aadhaar authentication; and introduce definitions and timing adjustments for filing and refund-credit procedures.
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