{"id":75322,"date":"2026-03-31T08:27:10","date_gmt":"2026-03-31T08:27:10","guid":{"rendered":""},"modified":"2026-03-31T08:27:10","modified_gmt":"2026-03-31T08:27:10","slug":"completed-special-audit-cannot-be-reopened-for-a-supplementary-report-challenge-to-provisional-attachment-became-infructuous","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75322","title":{"rendered":"Completed special audit cannot be reopened for a supplementary report; challenge to provisional attachment became infructuous."},"content":{"rendered":"<p>Completed special audit cannot be reopened for a supplementary report; challenge to provisional attachment became infructuous.<br \/>Case-Laws<br \/>GST<br \/>Section 66 contemplates a special audit only where the case is complex and the competent officer records the requisite opinion in the interest of revenue; once that audit is completed and the report is filed, a supplementary or additional report cannot be directed because it would reopen a concluded exercise. The Court also noted that the audit had already served its purpose for the provisional attachment proceedings, so a further Chartered Accountant&#39;s report would serve no purpose. The writ challenge to provisional attachment also failed because the bank accounts had already been defreezed and the attachments lifted, rendering the petition infructuous.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=98254\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Completed special audit cannot be reopened for a supplementary report; challenge to provisional attachment became infructuous.Case-LawsGSTSection 66 contemplates a special audit only where the case is complex and the competent officer records the requi&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75322","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75322","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75322"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75322\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}