GST Audit and time limit

[VENU K]

I have given a reply to an audit observation in the following fashion. Please provide your opinions on the matter

'The Auditee is in receipt of preliminary audit observations issued on 12/11/2014.In this matter, since the Audit had commenced on 18/12/2023 as per your letter No XXXX. The continuation of Audit beyond a period of 9 months from the date of commencement of audit is a violation of express provisions of Sec 65 (4) time limits and as such the notice dated 12/11/2014 issued by you is without jurisdiction and we request you to please drop further proceedings in this matter.

Further the Auditee also requests you to provide a copy of the Specific sanction accorded by the Commissioner to continue the Audit beyond the period of three months as per Proviso to Sub Section 4 of Section 65.

Without Prejudice

The Auditee disputes all allegations in the notice made under serial numbers 1 to 15 as being contrary to law, existing jurisprudence as well as express provisions of the law and therefore rejects the entire demand.'

AI Summary

GST Audit Time Limit Dispute: Concerns Over Exceeding Section 65(4) Provisions and Upholding Legal Procedures A discussion on a GST audit query highlights concerns about the audit's time limit exceeding statutory provisions under Section 65(4) of the GST Act. The initial post argues that the audit's continuation beyond nine months violates legal time limits, requesting the audit's cessation and documentation of any extension approval. Respondents provide varied opinions, emphasizing the need to address each audit objection with evidence rather than solely challenging on timing grounds. The discourse also touches on principles of natural justice and the importance of following legal procedures to uphold constitutional rights. The conversation underscores the significance of clarity and politeness in legal communications.