Prior intimation for audits: taxable persons must receive advance notice before any audit to ensure procedural fairness. A prior intimation obligation applies: the taxable person must be informed in advance of the commencement of the audit, requiring the auditing authority to notify the taxpayer ahead of inspection so they can prepare.
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.
Prior intimation for audits: taxable persons must receive advance notice before any audit to ensure procedural fairness.
A prior intimation obligation applies: the taxable person must be informed in advance of the commencement of the audit, requiring the auditing authority to notify the taxpayer ahead of inspection so they can prepare.
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