Special audit findings may trigger administrative action under Section 51 of the Model GST Law. Where observations or conclusions arise from a special audit, the competent tax authority may initiate action under the Model GST Law's assessment and follow-up provisions; the special audit report thus serves as a basis for commencing assessment or other compliance proceedings.
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 findings may trigger administrative action under Section 51 of the Model GST Law.
Where observations or conclusions arise from a special audit, the competent tax authority may initiate action under the Model GST Law's assessment and follow-up provisions; the special audit report thus serves as a basis for commencing assessment or other compliance proceedings.
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