Form T-2 information requirement applies to high-turnover dealers from the announced effective date; applicability for others deferred. The Commissioner directed phased enforcement of Form T-2 information submission: dealers above the gross turnover threshold (excluding exclusively tax-free dealers and wholly exporters) must comply from the announced effective date, while applicability to other dealers will be notified later; the notification also mandates publication, departmental circulation, public notice and website upload to secure compliance.
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.
Form T-2 information requirement applies to high-turnover dealers from the announced effective date; applicability for others deferred.
The Commissioner directed phased enforcement of Form T-2 information submission: dealers above the gross turnover threshold (excluding exclusively tax-free dealers and wholly exporters) must comply from the announced effective date, while applicability to other dealers will be notified later; the notification also mandates publication, departmental circulation, public notice and website upload to secure compliance.
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