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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>Tax audits: authorities may inspect registered businesses with 15 working days' notice; audits finish in three months, extendable</h1> Tax authorities or authorised officers may audit any registered person for prescribed periods, frequency and manner, at the business premises or their office, after giving at least fifteen working days' notice. The audit must be completed within three months of commencement, extendable by up to six months for reasons recorded in writing; commencement is when requested records are made available or the audit actually begins. Officers may inspect books, require information and assistance. Within thirty days of conclusion the officer must inform the registered person of findings, reasons and rights. Detection of underpaid tax, erroneous refunds or incorrect input tax credit may lead to recovery or other statutory action.

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