As per Sec.65(6) on conclusion of Audit, the proper officer shall, within 30 days, inform the Registered person, whose records are audited, about the findings,his rights and obligations and the reasons of such findings.
As required under sec. 65(6) the proper officer has not informed the RTP about findings ,his rights and obligations and reasons for such findings even after 30 days. Can the Registered person change the findings and demand raised in the audit report? Is there any High Court judgement in this regargs in which High Court grants relief to the Registered person? Request to share Judgement.
Debate on Section 65(6) GST Act: Is informing audit findings within 30 days mandatory or just a guideline? A discussion on a forum centered around the implications of Section 65(6) of the GST Act, which mandates that a proper officer must inform a registered person of audit findings within 30 days. Participants debated whether the provision is mandatory or recommendatory, given the lack of specified consequences for non-compliance. Some argued that the use of 'shall' implies a mandatory requirement, while others noted that no penalties are outlined for failing to meet the deadline. The conversation also touched upon the legal interpretation of timelines and the potential for challenging audit findings based on procedural delays. (AI Summary)
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