{"id":74278,"date":"2025-10-31T08:23:13","date_gmt":"2025-10-31T02:53:13","guid":{"rendered":""},"modified":"2025-10-31T08:23:13","modified_gmt":"2025-10-31T02:53:13","slug":"audit-under-section-65-cgst-act-held-timely-pre-scn-reply-period-breached-scn-quashed-and-matter-remitted","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74278","title":{"rendered":"Audit under Section 65 CGST Act held timely; pre-SCN reply period breached, SCN quashed and matter remitted"},"content":{"rendered":"<p>Audit under Section 65 CGST Act held timely; pre-SCN reply period breached, SCN quashed and matter remitted<br \/>Case-Laws<br \/>GST<br \/>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&#39;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<\/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=93757\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Audit under Section 65 CGST Act held timely; pre-SCN reply period breached, SCN quashed and matter remittedCase-LawsGSTHC held that the audit under Section 65 CGST Act was not time-barred: the audit commencement date was fixed as the day after the Petitio<\/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-74278","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74278","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=74278"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74278\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}