Audit objections: issue SCNs when department admits; contestation, coordination meetings, and strict reply timetables govern adjudication. The circular prescribes a consolidated procedure for handling CERA/CRA audit objections, including defined lifecycle stages and timeliness for replies (Half Margin, LAR, SoF, DAP, Audit Paragraphs), mandates quarterly coordination meetings to reconcile objections, requires immediate issuance of SCNs where the department admits objections and prohibits transfer of such SCNs to the call-book, and directs that adjudication occur only after departmental or Ministry replies are on record with independent consideration of legal provisions, case law and Board circulars; past objections must be matched against pending ATNs before adjudication.
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 objections: issue SCNs when department admits; contestation, coordination meetings, and strict reply timetables govern adjudication.
The circular prescribes a consolidated procedure for handling CERA/CRA audit objections, including defined lifecycle stages and timeliness for replies (Half Margin, LAR, SoF, DAP, Audit Paragraphs), mandates quarterly coordination meetings to reconcile objections, requires immediate issuance of SCNs where the department admits objections and prohibits transfer of such SCNs to the call-book, and directs that adjudication occur only after departmental or Ministry replies are on record with independent consideration of legal provisions, case law and Board circulars; past objections must be matched against pending ATNs before adjudication.
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