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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>Special audit under GST section 66 directs registered person to have books audited by a nominated chartered/cost accountant.</h1> The communication directs a registered person to have their books of account and records examined and audited by a chartered accountant or cost accountant nominated by the tax administration during ongoing scrutiny, enquiry or investigation, issued in the prescribed Form GST ADT-03 specifying recipient details and tax period.

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