Audit suspension on satisfactory Form AR-1: dealer's deposit of due tax may preclude further audit for that year. Where the auditor's submissions in Form AR-1 satisfactorily establish the parameters that caused a dealer to be selected for audit for 2012-13, and the dealer deposits the tax indicated by those submissions, the departmental audit for 2012-13 may be discontinued and need not be pursued further.
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.
Audit suspension on satisfactory Form AR-1: dealer's deposit of due tax may preclude further audit for that year.
Where the auditor's submissions in Form AR-1 satisfactorily establish the parameters that caused a dealer to be selected for audit for 2012-13, and the dealer deposits the tax indicated by those submissions, the departmental audit for 2012-13 may be discontinued and need not be pursued further.
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