Timely production of audit records required; officers must promptly furnish requested records and secure taxpayers' cooperation. Officers of the state GST administration must expeditiously furnish all records and information available with, or required to be maintained by, their formations to Comptroller and Auditor General audit teams. Where documents requested are held by taxpayers, jurisdictional officers should request taxpayers to provide them and undertake necessary follow ups to ensure timely production. Difficulties in implementation must be reported to the Commissioner of State Taxes.
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.
Timely production of audit records required; officers must promptly furnish requested records and secure taxpayers' cooperation.
Officers of the state GST administration must expeditiously furnish all records and information available with, or required to be maintained by, their formations to Comptroller and Auditor General audit teams. Where documents requested are held by taxpayers, jurisdictional officers should request taxpayers to provide them and undertake necessary follow ups to ensure timely production. Difficulties in implementation must be reported to the Commissioner of State Taxes.
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