Audit authorization through scrutiny module required to ensure uniform processing and avoid duplicative allocations. All tax audits must be processed and authorized through the scrutiny module using dealer dossier data and required field entries to ensure uniformity and supervisory review. Works contract, input tax credit and entry tax audits are to be prioritized; other audits are to be taken up only in exceptional cases. The scrutiny module must be used to avoid duplicity from parallel VATIS allocations.
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Provisions expressly mentioned in the judgment/order text.
Audit authorization through scrutiny module required to ensure uniform processing and avoid duplicative allocations.
All tax audits must be processed and authorized through the scrutiny module using dealer dossier data and required field entries to ensure uniformity and supervisory review. Works contract, input tax credit and entry tax audits are to be prioritized; other audits are to be taken up only in exceptional cases. The scrutiny module must be used to avoid duplicity from parallel VATIS allocations.
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