Audit objection procedure: issue and preserve show cause notices and coordinate revised ATNs pending audit settlement. Admitted audit objections require immediate issuance of show cause notices; contested objections must have protective SCNs retained in the call book pending CAG settlement. SCNs based on admitted objections must be adjudicated promptly, but if found unsustainable the Commissioner must refer the matter to Commissioner (PAC) for consideration of revised recommendations and transmission of revised ATN to the C&AG while the case is held in call book. If an appellate order sets aside a confirmed SCN, a reasoned proposal to Commissioner (PAC) recommending a revised ATN should precede acceptance, with concurrent appeal preparations.
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 objection procedure: issue and preserve show cause notices and coordinate revised ATNs pending audit settlement.
Admitted audit objections require immediate issuance of show cause notices; contested objections must have protective SCNs retained in the call book pending CAG settlement. SCNs based on admitted objections must be adjudicated promptly, but if found unsustainable the Commissioner must refer the matter to Commissioner (PAC) for consideration of revised recommendations and transmission of revised ATN to the C&AG while the case is held in call book. If an appellate order sets aside a confirmed SCN, a reasoned proposal to Commissioner (PAC) recommending a revised ATN should precede acceptance, with concurrent appeal preparations.
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