https://www.taxtmi.com/article/detailed?id=15606 Scrutiny under Section 61 permits the proper officer to verify returns and inform of discrepancies, but the officer must consider the taxpayer's explanation before initiating assessment or recovery; invoking recovery procedures without considering or after accepting explanations is procedurally impermissible, and comparing declared transaction prices to market rates exceeds Section 61's scope absent sham transactions. en-us Mon, 15 Dec 2025 08:39:56 +0530 Mon, 15 Dec 2025 08:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15606 Scrutiny under Section 61 permits the proper officer to verify returns and inform of discrepancies, but the officer must consider the taxpayer's explanation before initiating assessment or recovery; invoking recovery procedures without considering or after accepting explanations is procedurally impermissible, and comparing declared transaction prices to market rates exceeds Section 61's scope absent sham transactions. Articles Goods and Services Tax - GST Mon, 15 Dec 2025 08:39:56 +0530 https://www.taxtmi.com/article/detailed?id=15606