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Jurisdiction to conduct audit - When a Section provides for...

Respondent Can't Begin Audit Abruptly After Inaction, But Can Start Assessment u/ss 73 & 74.

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GSTAugust 24, 2023Case LawsHC

Jurisdiction to conduct audit - When a Section provides for periodical audit, the respondent having failed to conduct audit for all these years, suddenly cannot wake up and conduct an audit. However, this will not preclude the respondent from initiating assessment proceedings for the said concern under Sections 73 and 74. - HC

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