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VAT audit prioritisation: Ward authorities to finish ongoing audits for the specified year before initiating others. Ward assessing authorities must first complete VAT audit proceedings already initiated for the 2011-12 year before taking up audits for other years; subsequent audits may be scheduled later in line with the department's risk-profile based audit selection framework and prior circular guidance, and the instruction is issued with the Commissioner's approval and circulated for departmental implementation.
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.
VAT audit prioritisation: Ward authorities to finish ongoing audits for the specified year before initiating others.
Ward assessing authorities must first complete VAT audit proceedings already initiated for the 2011-12 year before taking up audits for other years; subsequent audits may be scheduled later in line with the department's risk-profile based audit selection framework and prior circular guidance, and the instruction is issued with the Commissioner's approval and circulated for departmental implementation.
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