Audit delegation empowers officers to issue general or special audit orders and authorize proper officers to conduct audits. The Commissioner, under sub section (3) of Section 5 of the TNGST Act, delegates to the Territorial Joint Commissioner (ST) the power under Sub section (1) of Section 65 read with the proviso to Section 65(4) to issue general or special orders to undertake audits of registered persons for specified periods and frequencies in respect of cases identified through the system, and to issue authorizations to proper officers to conduct such audits; the delegation is effective immediately.
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 delegation empowers officers to issue general or special audit orders and authorize proper officers to conduct audits.
The Commissioner, under sub section (3) of Section 5 of the TNGST Act, delegates to the Territorial Joint Commissioner (ST) the power under Sub section (1) of Section 65 read with the proviso to Section 65(4) to issue general or special orders to undertake audits of registered persons for specified periods and frequencies in respect of cases identified through the system, and to issue authorizations to proper officers to conduct such audits; the delegation is effective immediately.
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