Thematic audit focuses audit resources on sectoral compliance and coordinated multi jurisdictional procedures under central coordination. Thematic audit conducts focused audits on sensitive sectors or evasion prone supply chains, using national Coordination Committee-selected themes and state Committee of Officers-selected taxpayers. Designated audit groups perform desk reviews, prepare a common minimum Audit Plan, execute simultaneous audits, seek taxpayer responses, prepare draft audit paras for Committee approval, and issue Final Audit Reports. Agreed findings are closed on payment; disputed findings proceed by demand cum show cause notices, adjudication and recovery, with audit results uploaded to a shared Audit Utility.
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.
Thematic audit focuses audit resources on sectoral compliance and coordinated multi jurisdictional procedures under central coordination.
Thematic audit conducts focused audits on sensitive sectors or evasion prone supply chains, using national Coordination Committee-selected themes and state Committee of Officers-selected taxpayers. Designated audit groups perform desk reviews, prepare a common minimum Audit Plan, execute simultaneous audits, seek taxpayer responses, prepare draft audit paras for Committee approval, and issue Final Audit Reports. Agreed findings are closed on payment; disputed findings proceed by demand cum show cause notices, adjudication and recovery, with audit results uploaded to a shared Audit Utility.
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