https://www.taxtmi.com/circulars?id=67734 When an audit discovers issues with competing statutory interpretations that have generated a prevalent trade practice and may result in proposed non-payment or short payment of tax, the zonal Principal Chief Commissioner must refer a self-contained note to the Board's policy wing (GST Policy/TRU) before concluding the investigation, making the reference as early as feasible and prior to the earliest due date for issuing a show cause notice, to promote uniformity and reduce litigation; this procedure applies to ongoing audits. en-us Wed, 14 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67734 When an audit discovers issues with competing statutory interpretations that have generated a prevalent trade practice and may result in proposed non-payment or short payment of tax, the zonal Principal Chief Commissioner must refer a self-contained note to the Board's policy wing (GST Policy/TRU) before concluding the investigation, making the reference as early as feasible and prior to the earliest due date for issuing a show cause notice, to promote uniformity and reduce litigation; this procedure applies to ongoing audits. Circulars GST Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67734