Audit authority and duties ensure transparent verification of tax records and promote voluntary compliance by auditors. The Chapter defines the auditor as a Central Excise officer conducting audits who must carry out audits with integrity and diligence, detect non compliance, promote voluntary compliance, guide taxpayers to correct non revenue technical infractions, and inform them of provisions for payment and interest. Audit findings must be communicated in writing with opportunity to explain, and fully documented in evidentiary working papers. Auditors have the powers of Central Excise officers as proper officers, may access and verify records required by rules for Central Excise and Service Tax, and may issue summons with supervisory approval where necessary.
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 authority and duties ensure transparent verification of tax records and promote voluntary compliance by auditors.
The Chapter defines the auditor as a Central Excise officer conducting audits who must carry out audits with integrity and diligence, detect non compliance, promote voluntary compliance, guide taxpayers to correct non revenue technical infractions, and inform them of provisions for payment and interest. Audit findings must be communicated in writing with opportunity to explain, and fully documented in evidentiary working papers. Auditors have the powers of Central Excise officers as proper officers, may access and verify records required by rules for Central Excise and Service Tax, and may issue summons with supervisory approval where necessary.
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