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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 requires a directed chartered or cost accountant audit and written findings issued to the registrant.</h1> When a special audit is mandated, the officer must direct the registered person in FORM GST ADT-03 to have records audited by a specified chartered accountant or cost accountant, and, on conclusion, must inform the registered person of the audit findings in FORM GST ADT-04.

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