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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 powers under GST permit mandated independent audit of records with costs payable by the Commissioner.</h1> Special audit powers permit an Assistant Commissioner to require a registered person to have records audited by a Commissioner nominated chartered or cost accountant; the auditor must submit a signed report within ninety days (with one possible ninety day extension). The power operates despite other statutory audits. The registered person is entitled to be heard before material from the special audit is used against them, and the Commissioner determines and pays audit expenses; detection of tax irregularities may lead to initiation of recovery or demand proceedings.

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