Invoice identification requirement: proprietor or HUF name must be stated on invoices under amended excise rules. The amendment inserts a proviso to the Central Excise Rules, 2002 requiring that where the business is a proprietary concern or owned by a Hindu Undivided Family, the invoice must also state the name of the proprietor or the Hindu Undivided Family, as applicable, thereby adding a specific documentary identification requirement to invoice particulars upon the rule's commencement.
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.
Invoice identification requirement: proprietor or HUF name must be stated on invoices under amended excise rules.
The amendment inserts a proviso to the Central Excise Rules, 2002 requiring that where the business is a proprietary concern or owned by a Hindu Undivided Family, the invoice must also state the name of the proprietor or the Hindu Undivided Family, as applicable, thereby adding a specific documentary identification requirement to invoice particulars upon the rule's commencement.
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