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        Question 23 - Who can serve the notice for special audit?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 13
        Assessment and Audit

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        Special audit notice: Assistant or Deputy Commissioners may issue it only with prior Commissioner approval. The power to serve a notice for a special audit vests in the Assistant Commissioner or the Deputy Commissioner, subject to the prerequisite that they obtain the prior approval of the Commissioner before issuing any such notice.
                          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.

                                Special audit notice: Assistant or Deputy Commissioners may issue it only with prior Commissioner approval.

                                The power to serve a notice for a special audit vests in the Assistant Commissioner or the Deputy Commissioner, subject to the prerequisite that they obtain the prior approval of the Commissioner before issuing any such notice.


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