Monitoring Committee Meetings ensure resolution of GST audit objections with the Audit Commissioner holding final authority after consultations. Monitoring Committee Meetings (MCM) control GST audit follow-up: after draft audit report approval, MCMs convened by the Audit Commissionerate-inviting the Executive Commissioner-examine each audit objection for sustainability, decide on invoking extended limitation and waiver of show cause notice provisions, and record minutes conveying approved objections to the Executive Commissioner for response; unresolved differences are subject to brief consultation and then to the Audit Commissioner's final decision. Planning and Co-ordination must hold regular MCMs, ensure attendance of senior audit officers, and update Audit Planning and Follow-up registers until closure of each audit point.
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.
Monitoring Committee Meetings ensure resolution of GST audit objections with the Audit Commissioner holding final authority after consultations.
Monitoring Committee Meetings (MCM) control GST audit follow-up: after draft audit report approval, MCMs convened by the Audit Commissionerate-inviting the Executive Commissioner-examine each audit objection for sustainability, decide on invoking extended limitation and waiver of show cause notice provisions, and record minutes conveying approved objections to the Executive Commissioner for response; unresolved differences are subject to brief consultation and then to the Audit Commissioner's final decision. Planning and Co-ordination must hold regular MCMs, ensure attendance of senior audit officers, and update Audit Planning and Follow-up registers until closure of each audit point.
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