This is regarding TIN / VAT. The TIN number of a dealer is Blacklisted on the ePortal of Government of Karnataka, Commercial Taxes Department website. The status says 36-Blacklisted. I spoke to the Public Relation Officer and the person told that when there is default in paying taxes or if there is breach in filing returns or if the cheque has bounced then the department will blacklist the dealer.
Now I want to know under what provision of law the blacklisting is done?
I did a thorogh search on public domain but it did not help.. Can anyone let me know the exact provision / section / clause / circular etc which speaks about blacklisting.