Audit of business affairs notice directs attendance and production of books and supporting evidence for a specified period. Form DVAT 37 is a notice directing a registered dealer to attend at a specified place and time and to produce books of account, evidence supporting filed returns (including tax invoices) and any additional listed documents for an audit of business affairs for a stated period; non compliance permits the audit to be completed to the officer's best judgment and dealers must quote their Registration No./TIN in correspondence.
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 business affairs notice directs attendance and production of books and supporting evidence for a specified period.
Form DVAT 37 is a notice directing a registered dealer to attend at a specified place and time and to produce books of account, evidence supporting filed returns (including tax invoices) and any additional listed documents for an audit of business affairs for a stated period; non compliance permits the audit to be completed to the officer's best judgment and dealers must quote their Registration No./TIN in correspondence.
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