https://www.taxtmi.com/acts?id=24564 Where discrepancies emerge from a special audit report, tax authorities may initiate assessment action under the CGST/SGST framework, invoking procedures under Section 73 for non-fraud/inadvertent issues or under Section 74 where the audit indicates fraud, suppression, or willful misstatement, thereby determining the applicable assessment, demand and recovery process. en-us Mon, 03 Apr 2017 15:51:41 +0530 Mon, 03 Apr 2017 15:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24564 Where discrepancies emerge from a special audit report, tax authorities may initiate assessment action under the CGST/SGST framework, invoking procedures under Section 73 for non-fraud/inadvertent issues or under Section 74 where the audit indicates fraud, suppression, or willful misstatement, thereby determining the applicable assessment, demand and recovery process. Act-Rules Bills Mon, 03 Apr 2017 15:51:41 +0530 https://www.taxtmi.com/acts?id=24564