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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>Audit powers permit periodic taxpayer audits with notice requirements and may trigger recovery proceedings.</h1> The Commissioner or an authorised officer may undertake audit of any registered person at their business or in office, after prescribed notice; auditors may access books, require information and assistance, and must complete audit within a prescribed period subject to a recorded extension. On conclusion the proper officer must inform the registered person of findings, rights and reasons. Detection of unpaid or short-paid tax, erroneous refunds, or wrongly availed or utilised input tax credit permits initiation of action under section 73 or section 74.

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