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          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.

          <h1>Audit authority: officers authorised by the Commissioner may conduct taxpayer audits; frequency and manner to be prescribed.</h1> Officers authorised by the Commissioner under the GST framework may conduct taxpayer audits by general or specific order; procedural details on the frequency and manner of audits will be prescribed later.

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