Audit exemption for dealers exclusively in exempted goods may permit dropping audits with zonal commissioner approval. Dealers engaged exclusively in exempted/tax free items may not be taken up for audit and, if a notice has been issued, such cases may be dropped from audit proceedings with the approval of the concerned Zonal Joint/Addl. Commissioner, pursuant to departmental directive issued with the Commissioner's approval.
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 exemption for dealers exclusively in exempted goods may permit dropping audits with zonal commissioner approval.
Dealers engaged exclusively in exempted/tax free items may not be taken up for audit and, if a notice has been issued, such cases may be dropped from audit proceedings with the approval of the concerned Zonal Joint/Addl. Commissioner, pursuant to departmental directive issued with the Commissioner's approval.
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