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            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.

            <h1>Monitoring Committee Meetings ensure monthly audit oversight and uniform handling of GST audit observations and review objections.</h1> The Monitoring Committee Meeting requires each audit team to present monthly audit status in a prescribed format before a committee chaired by the Commissioner. The committee monitors audit progress, consolidates significant observations for coherence among units, identifies areas needing special attention, reviews audit objections and decides on them, and invites audit heads, the Information System/IT nodal officer and GST-Planning representatives to ensure uniformity; composition and procedures may vary and should be periodically revisited.

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