Special audit notice: Assistant or Deputy Commissioners may serve it only after prior Commissioner approval. The Assistant / Deputy Commissioner may serve the notice of communication for a special audit only after obtaining the prior approval of the Commissioner, making Commissioner approval a prerequisite to issuing special audit notices under the GST audit framework.
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 serve it only after prior Commissioner approval.
The Assistant / Deputy Commissioner may serve the notice of communication for a special audit only after obtaining the prior approval of the Commissioner, making Commissioner approval a prerequisite to issuing special audit notices under the GST audit framework.
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