Audit of GST taxpayers: inspectors and above authorised to conduct statutory audits under Section 65 when allocated by the office. Officers of the rank of Inspector of Central Tax and above posted in or holding charge of any Audit Group or Circle of the Kolkata Audit I Commissionerate are authorised to conduct audits of registered persons as and when allocated by the office under the statutory audit framework of Section 65 and the definition of audit in clause (13) of Section 2 of the CGST Act, 2017.
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 of GST taxpayers: inspectors and above authorised to conduct statutory audits under Section 65 when allocated by the office.
Officers of the rank of Inspector of Central Tax and above posted in or holding charge of any Audit Group or Circle of the Kolkata Audit I Commissionerate are authorised to conduct audits of registered persons as and when allocated by the office under the statutory audit framework of Section 65 and the definition of audit in clause (13) of Section 2 of the CGST Act, 2017.
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