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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>Comprehensive Guidelines Outline Quality Assurance Review and Audit Performance Index Procedures in GST Domain</h1> A manual for Quality Assurance Review (QAR) and Audit Performance Index (API) in the GST domain provides guidelines for conducting preliminary desk reviews. The review assesses audit commissionerate operations, including manpower, infrastructure, and audit program effectiveness. The completed review report is documented in the Zonal unit's QAR file, serving as a comprehensive reference for administrative and procedural evaluation.

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