Audit Findings under sec 65(6) informed after 30 days

[SHARAD ANADA]

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.

AI Summary

Audit Notice Requirement: failure to inform registered person within statutory period may enable procedural challenge to subsequent demands.
The proper officer must inform the registered person of audit findings, rights, obligations and reasons within the statutory 30 day period after audit conclusion, using the prescribed audit report (Form ADT 02). Although the provision uses "shall," neither the statute nor the rules specify a consequence for missing the timeline; once an audit report triggers a demand intimation or show cause notice, subsequent proceedings lie with the proper officer. Disputes commonly turn on proving the audit's date of conclusion and whether any delay affords a viable challenge to ensuing demands.