{"act":{"id":"arunachal-pradesh-goods-services-tax-act-2017","short_title":"The Arunachal Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"7","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Arunachal Pradesh","unit":"section","section_count":158,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf","url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"66","heading":null,"text":"(1) If at any stage of scrutiny, inquiry, Special investigation or any other audit. proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, he may, with the prior approval of the Commissioner, direct such le registered person by a communication in writing to get his records including books of account examined and audited by a chartered accountant or a cost accountant as may be nominated by the Commissioner. (2) The chartered accountant or cost accountant so nominated shall, within the period of ninety days, submit a report of such audit duly signed and certified by him to the said Assistant Commissioner mentioning therein such other particulars as may be specified: Provided that the Assistant Commissioner may, on an application made to him in this behalf by the registered person or the chartered accountant or cost accountant or for any material and sufficient reason, extend the said period by a further period of ninety days. (3) The provisions of sub-section (1) shall have effect notwithstanding that the accounts of the registered person have been audited under any other provisions of this Act or any other law for the time being in force. (4) The registered person shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit under sub-section (1) which is proposed to be used in any proceedings against him under this Act or the rules made thereunder. (5) The expenses of the examination and audit of records under sub-section (1), including the remuneration of such chartered accountant or cost accountant, shall be determined and paid by the Commissioner and such determination shall be final. (6) Where the special audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section74. CHAPTER - XIV INSPECTION, SEARCH, SEIZURE AND ARREST","html":"

(1) If at any stage of scrutiny, inquiry, Special investigation or any other audit. proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, he may, with the prior approval of the Commissioner, direct such le registered person by a communication in writing to get his records including books of account examined and audited by a chartered accountant or a cost accountant as may be nominated by the Commissioner. (2) The chartered accountant or cost accountant so nominated shall, within the period of ninety days, submit a report of such audit duly signed and certified by him to the said Assistant Commissioner mentioning therein such other particulars as may be specified: Provided that the Assistant Commissioner may, on an application made to him in this behalf by the registered person or the chartered accountant or cost accountant or for any material and sufficient reason, extend the said period by a further period of ninety days. (3) The provisions of sub-section (1) shall have effect notwithstanding that the accounts of the registered person have been audited under any other provisions of this Act or any other law for the time being in force. (4) The registered person shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit under sub-section (1) which is proposed to be used in any proceedings against him under this Act or the rules made thereunder. (5) The expenses of the examination and audit of records under sub-section (1), including the remuneration of such chartered accountant or cost accountant, shall be determined and paid by the Commissioner and such determination shall be final. (6) Where the special audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section74. CHAPTER - XIV INSPECTION, SEARCH, SEIZURE AND ARREST

","words":363,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[{"cnr":"DLHC010242762024","order":"","title":"Procter and Gamble Home Products Private Limited v. Goods and Services Tax Council & Ors.","court":"HC","court_name":"High Court of Delhi, Delhi","date":"2025-05-05","citation":"W.P.(C) 6169/2024 — Final Order 05.05.2025 (Delhi HC DB — Prathiba M. Singh & Rajneesh Kumar Gupta JJ.)","precedential_value":"Persuasive (High Court)","court_marking":null,"ratio_decidendi":"Where assessee was not afforded proper hearing to contest non-satisfaction of s.66 special-audit conditions on merits, adjudication order is set aside and SCN must be replied to on both s.66 conditions and merits; validity of linked 168A notifications left open subject to SC/batch outcomes.","applied_to_this_section":"Decided on section 66 of the Central Goods and Services Tax Act, 2017, which The Arunachal Pradesh Goods and Services Tax Act, 2017 enacts in the same words.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/DLHC010242762024"},{"cnr":"DLHC010413822024","order":"","title":"DHL Express India Private Limited v. Goods and Services Tax Council & Ors.","court":"HC","court_name":"High Court of Delhi, Delhi","date":"2025-05-05","citation":"W.P.(C) 9753/2024 — Final Order 05.05.2025 (Delhi HC DB — Prathiba M. Singh & Rajneesh Kumar Gupta JJ.)","precedential_value":"Persuasive (High Court)","court_marking":null,"ratio_decidendi":"Parallel to P&G: despite Department claim that reply was considered, Court finds inadequate hearing on s.66 audit-condition challenge; order set aside for fresh reply on s.66 conditions and merits, with 168A vires left open.","applied_to_this_section":"Decided on section 66 of the Central Goods and Services Tax Act, 2017, which The Arunachal Pradesh Goods and Services Tax Act, 2017 enacts in the same words.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/DLHC010413822024"}],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/66/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/8a71f9a2-ec7c-4152-85de-af9f63d5d977/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}