Right to be heard in GST audits: registered persons must be informed of irregularities and allowed to respond with evidence. Auditor must apprise the registered person of identified irregularities and discuss all objections before preparing the draft audit report, giving the registered person an opportunity to respond with clarifications and supporting documents to resolve disputes early and reduce the risk of litigation.
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.
Right to be heard in GST audits: registered persons must be informed of irregularities and allowed to respond with evidence.
Auditor must apprise the registered person of identified irregularities and discuss all objections before preparing the draft audit report, giving the registered person an opportunity to respond with clarifications and supporting documents to resolve disputes early and reduce the risk of litigation.
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