Audit scope under GST: non-existence, seized records, fraud findings and non-cooperation warrant referral and enforcement action. Audit under GST is a document-focused compliance examination verifying turnover, taxes, refunds and input tax credit. If a registrant is non-existent or registration was cancelled before audit, the statutory audit need not proceed and the matter should be referred to the jurisdictional tax office and enforcement wing. Where records are seized by other authorities, audit should be deferred until documents are obtained, with limited return-based checks handled by the jurisdictional office. Fraud beyond audit powers or non-cooperation should be recorded, penalised and referred to enforcement for further investigation.
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 scope under GST: non-existence, seized records, fraud findings and non-cooperation warrant referral and enforcement action.
Audit under GST is a document-focused compliance examination verifying turnover, taxes, refunds and input tax credit. If a registrant is non-existent or registration was cancelled before audit, the statutory audit need not proceed and the matter should be referred to the jurisdictional tax office and enforcement wing. Where records are seized by other authorities, audit should be deferred until documents are obtained, with limited return-based checks handled by the jurisdictional office. Fraud beyond audit powers or non-cooperation should be recorded, penalised and referred to enforcement for further investigation.
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