Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit matters

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....o, All Pr. Chief Commissioners/Chief Commissioners, CGST Zones/ CGST & Customs Zones, All Principal Directors General/Directors General under CBIC, All Pr. Commissioners/Commissioners, CX & CGST (incl. Audit) Madam/Sir, Subject: Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit matters- reg. The undersigned is directed to say that the Board's Instruction No. ....

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.... the zonal (Pr.) Chief Commissioner make a self-contained reference to the relevant policy wing of the Board i.e. the GST Policy or TRU. The endeavor, to make such reference before concluding investigation, and as much in advance, as is feasible, of the earliest due date for issuing of show cause notice, may be useful in promoting uniformity or avoiding litigation if the matter, after being proces....