https://www.taxtmi.com/caselaws?id=766669 Section 65(4) of the GST Act requires audit to be completed within three months from the date of commencement, which the Explanation ties to the later of when called-for records are made available or when audit begins at the business premises. The court held that the petitioner's communication showed the additional documents were furnished on 09.04.2024, so time ran from that date. On that basis, the audit report dated 08.07.2024 was within the prescribed period, and the limitation challenge failed. The wider question whether the statutory time limit is mandatory or directory was left open. en-us Wed, 11 Dec 2024 00:00:00 +0530 Mon, 03 Nov 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766669 Section 65(4) of the GST Act requires audit to be completed within three months from the date of commencement, which the Explanation ties to the later of when called-for records are made available or when audit begins at the business premises. The court held that the petitioner's communication showed the additional documents were furnished on 09.04.2024, so time ran from that date. On that basis, the audit report dated 08.07.2024 was within the prescribed period, and the limitation challenge failed. The wider question whether the statutory time limit is mandatory or directory was left open. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766669