Section 66
Section 66 of the Arunachal Pradesh Goods and Services Tax Act, 2017. If at any stage of scrutiny, inquiry, Special investigation or any other audit.
(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
Section 66, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 7 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Procter and Gamble Home Products Private Limited v. Goods and Services Tax Council & Ors.
Court's Decision & Legal Precedent
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.
On 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.
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DHL Express India Private Limited v. Goods and Services Tax Council & Ors.
Court's Decision & Legal Precedent
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.
On 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.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 66
What have the courts held on Section 66 of the Arunachal Pradesh Goods and Services Tax Act?
Procter and Gamble Home Products Private Limited v. Goods and Services Tax Council & Ors. (05 May 2025) is the leading judgment on this section among those set out below: 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. Another 1 judgment on this section is set out below.
How do I find court cases under Section 66 of the Arunachal Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Goods and Services Tax Act 66, section 66 Arunachal Pradesh Goods and Services Tax Act, section 66 of the Arunachal Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Procter and Gamble Home Products Private Limited v. Goods and Services Tax Council & Ors. (05 May 2025).
What should I read with Section 66 of the Arunachal Pradesh Goods and Services Tax Act, and has it changed?
Its own text turns on section 73, so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Arunachal Pradesh Goods and Services Tax Act enacted?
Arunachal Pradesh Goods and Services Tax Act was enacted in 2017 as Act 7 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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). This page is not a substitute for legal advice.