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<h1>Audit Reveals Tax Discrepancies in GST ADT-04 Report; Recipient Urged to Address Short Payments to Avoid Legal Action.</h1> A special audit under Form GST ADT-04 has been conducted on the recipient's financial records for a specified fiscal year by a chartered or cost accountant. The audit report identifies discrepancies, including short payments of integrated, central, state/UT taxes, cess, tax, interest, and other amounts. The recipient is instructed to fulfill their statutory liabilities according to the relevant legal provisions, failing which legal proceedings may be initiated. The document requires the recipient to review the audit observations provided in a separate PDF file and address the noted financial discrepancies.