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    <title>Notice to be served to the assessee before carrying out physical inspection of the business premises</title>
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    <description>Notice before physical inspection is required: physical verification must be conducted in the presence of the person where triggered by Aadhaar authentication issues or other post registration reasons, and the verification report with supporting documents must be uploaded. Failure to serve such notice and to record the basis for non existence undermines cancellation. An appellate reversal must be implemented by the administrative office, and restoration of registration may be conditioned on filing pending returns and payment of dues, emphasizing that procedural compliance with inspection and notice rules is material to cancellation proceedings.</description>
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    <pubDate>Sat, 21 Jan 2023 12:00:01 +0530</pubDate>
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