https://www.taxtmi.com/caselaws?id=766669 HC dismissed the petition, holding the statutory audit under Section 65 was completed within the prescribed period. The court treated commencement of audit as the date records were made available, which the petitioner produced on 09.04.2024; therefore the three-month window (subject to possible extension) applied from that date. The final audit report was filed within time, rendering the petitioner's challenge based on Section 65(4) limitation meritless. The writ petition was accordingly dismissed. 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 HC dismissed the petition, holding the statutory audit under Section 65 was completed within the prescribed period. The court treated commencement of audit as the date records were made available, which the petitioner produced on 09.04.2024; therefore the three-month window (subject to possible extension) applied from that date. The final audit report was filed within time, rendering the petitioner's challenge based on Section 65(4) limitation meritless. The writ petition was accordingly dismissed. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766669