GST audit suspension during COVID-19 halted trader inspections, barred ADT-01 notices, and paused pending audit action. Suspension of taxpayer audit and inspection under the GST audit process was directed in view of the rapidly increasing COVID-19 pandemic. Until further orders, trader inspections in audit matters were to remain suspended and no Form ADT-01 notice was to be issued in any case. Where ADT-01 had already been issued, all further action was also to remain suspended, while preliminary pre-ADT-01 activities were to continue under earlier instructions.
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Provisions expressly mentioned in the judgment/order text.
GST audit suspension during COVID-19 halted trader inspections, barred ADT-01 notices, and paused pending audit action.
Suspension of taxpayer audit and inspection under the GST audit process was directed in view of the rapidly increasing COVID-19 pandemic. Until further orders, trader inspections in audit matters were to remain suspended and no Form ADT-01 notice was to be issued in any case. Where ADT-01 had already been issued, all further action was also to remain suspended, while preliminary pre-ADT-01 activities were to continue under earlier instructions.
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