Special audit costs borne by Commissioner, including auditor remuneration, under GST audit framework and examination expenses. Expenses for a special audit, encompassing costs of examination and audit and the remuneration payable to the auditor, are to be determined and borne by the Commissioner pursuant to the GST audit framework. This allocation places responsibility for funding the auditor's work with the Commissioner and removes the financial burden from the taxable person with respect to the special audit.
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 costs borne by Commissioner, including auditor remuneration, under GST audit framework and examination expenses.
Expenses for a special audit, encompassing costs of examination and audit and the remuneration payable to the auditor, are to be determined and borne by the Commissioner pursuant to the GST audit framework. This allocation places responsibility for funding the auditor's work with the Commissioner and removes the financial burden from the taxable person with respect to the special audit.
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