Audit under Section 65 CGST Act held timely; pre-SCN reply period breached, SCN quashed and matter remitted
Case-Laws
GST
HC held that the audit under Section 65 CGST Act was not time-barred: the audit commencement date was fixed as the day after the Petitioner's final submission, mandating conclusion within three months, and the audit report dated 11 Feb 2025 and communicated 13 Feb 2025 was within limitation. Conversely, the show-cause notice issued on 27 Nov 2024 was quashed for brea
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