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<h1>Special audit findings can trigger tax assessment proceedings under the GST assessment framework and recovery processes.</h1> Where discrepancies emerge from a special audit report, tax authorities may initiate assessment action under the CGST/SGST framework, invoking procedures under Section 73 for non-fraud/inadvertent issues or under Section 74 where the audit indicates fraud, suppression, or willful misstatement, thereby determining the applicable assessment, demand and recovery process.
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