Return scrutiny procedures require two stage verification and targeted detailed checks where abnormal trends threaten revenue protection. A procedural framework prescribes a two stage scrutiny of ER 1 and ER 3 returns: a preliminary checklist based verification of completeness, classification, arithmetic accuracy, provisional assessment status, CENVAT reconciliation and payment timeliness, followed by detailed scrutiny for returns with abnormal trends using quantitative parameters in Annexure 2. Both stages should be completed within three months, with deficiencies acted upon by the Range Superintendent, results recorded and signed, and selected cases subject to document requisition, rare assurance visits, periodic divisional oversight and referral to Internal Audit where abnormalities persist.
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.
Return scrutiny procedures require two stage verification and targeted detailed checks where abnormal trends threaten revenue protection.
A procedural framework prescribes a two stage scrutiny of ER 1 and ER 3 returns: a preliminary checklist based verification of completeness, classification, arithmetic accuracy, provisional assessment status, CENVAT reconciliation and payment timeliness, followed by detailed scrutiny for returns with abnormal trends using quantitative parameters in Annexure 2. Both stages should be completed within three months, with deficiencies acted upon by the Range Superintendent, results recorded and signed, and selected cases subject to document requisition, rare assurance visits, periodic divisional oversight and referral to Internal Audit where abnormalities persist.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
