Suo-moto audit and scrutiny require reasoned proposals, estimated tax evasion, departmental recommendation, and prior approval before initiation. Suo-moto audit or scrutiny under the HGST Act, 2017 requires a proposal containing clear, specific and justified reasons, together with a tentative quantum of tax evasion supported by records, intelligence, data analysis or another verifiable source. The concerned Deputy Excise and Taxation Commissioner must first examine and recommend the proposal, following which it must be sent to the Joint Excise and Taxation Commissioner (Range) for approval. Field formations must strictly follow this procedure before initiating action.
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.
Suo-moto audit and scrutiny require reasoned proposals, estimated tax evasion, departmental recommendation, and prior approval before initiation.
Suo-moto audit or scrutiny under the HGST Act, 2017 requires a proposal containing clear, specific and justified reasons, together with a tentative quantum of tax evasion supported by records, intelligence, data analysis or another verifiable source. The concerned Deputy Excise and Taxation Commissioner must first examine and recommend the proposal, following which it must be sent to the Joint Excise and Taxation Commissioner (Range) for approval. Field formations must strictly follow this procedure before initiating action.
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