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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 may trigger tax recovery action following detection of unpaid or erroneously claimed input tax credits.</h1> The Commissioner or an authorised officer may audit any registered person in the prescribed manner, with at least fifteen working days' notice; audits may occur at the business or officer's office. Audits must ordinarily finish within three months from commencement, extendable for reasons recorded in writing for a further period not exceeding six months. Officers may verify books, call for information and assistance. On conclusion the proper officer must notify the registered person of findings, reasons and rights within thirty days, and detection of unpaid tax or wrongly claimed input tax credit may lead to initiation of statutory recovery proceedings.

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