Audit extension under proviso to GST audit provision after seized documents and delayed investigation, further time granted. Extension of time for completion of statutory audit under the proviso to subsection (4) of section 65 of the West Bengal GST Act is granted for Youthstar Vanijya Private Limited for the audit of the period 1 July 2017 to 31 March 2018. Documents of the auditee were seized by an investigative unit and delay in receiving the investigation report prevented completion of the Final Audit Report and opportunity for hearing. The Commissioner, invoking the proviso, extends the audit completion period up to 31 October 2022 or the nine month limit from commencement, whichever is earlier, with immediate effect.