Special audit enables intensified statutory scrutiny where cases are complex or involve high revenue stakes. A special audit may be ordered when scrutiny, investigation or related processes disclose case complexity or that a substantial revenue stake is involved, empowering tax authorities under the GST statutory audit power to conduct intensified audits limited to such situations.
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 enables intensified statutory scrutiny where cases are complex or involve high revenue stakes.
A special audit may be ordered when scrutiny, investigation or related processes disclose case complexity or that a substantial revenue stake is involved, empowering tax authorities under the GST statutory audit power to conduct intensified audits limited to such situations.
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