Aadhaar authentication requirement for registered taxpayers now mandatory for specified refund and revocation filings and bank account linkage. Aadhaar authentication is mandated for specified categories of registered persons to be eligible to file applications for revocation of cancellation of registration, for filing refund applications, and for claiming refund of integrated tax on exported goods; where Aadhaar is not yet assigned specified alternative identity documents and an Aadhaar enrolment ID slip must be furnished and authentication completed within a statutory period. Bank accounts for refund credits must be in the applicant's name and obtained on the applicant's PAN, with PAN-Aadhaar linkage required for proprietors.
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.
Aadhaar authentication requirement for registered taxpayers now mandatory for specified refund and revocation filings and bank account linkage.
Aadhaar authentication is mandated for specified categories of registered persons to be eligible to file applications for revocation of cancellation of registration, for filing refund applications, and for claiming refund of integrated tax on exported goods; where Aadhaar is not yet assigned specified alternative identity documents and an Aadhaar enrolment ID slip must be furnished and authentication completed within a statutory period. Bank accounts for refund credits must be in the applicant's name and obtained on the applicant's PAN, with PAN-Aadhaar linkage required for proprietors.
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