66. Selection of cases for scrutiny.-

The following categories of cases, from the cases under sub-rule (1) of rule 64 may be taken up for scrutiny :-

(i) gross turnover exceeding one hundred lakh rupees in a year;

(ii) claim of input tax credit exceeding four lakhs rupees in a year;

(iii) claim of refund exceeding fifty thousand rupees in a year;

(iv) claim of sales made in the course of inter-State trade and commerce or in the course of export of goods out of the territory of India or in the course of import of goods into the territory of India exceeding one lakh rupees in a year;

(v) cases of industrial units availing any concession under sub-section (5) of section 62;

(vi) fall in gross turnover or payment of tax compared to last year;

(vii) claim of sale, purchase or branch/ consignment transfer of goods not matching with the accounts of the other party to the transaction;

(viii) exception cases in which ratio between purchases and sales or between input tax credit and output tax or between stocks and sales is way out of the general trend in the trade or industry;

(ix) cases based on definite intelligence about evasion of tax;

(x) cases selected at random by the Commissioner;

(xi) cases of any particular trade or trades which the Commissioner may select; and

(xii) cases in which the dealer fails to complete the return(s) in material particulars or fails to correct the same after being given an opportunity to do so within maximum period of fifteen days from the date of notice.