https://www.taxtmi.com/forum/issue?id=119804 Section 65 allows audits without a fixed retrospective look back period; however, any demand flowing from an audit must be issued by way of a Show Cause Notice and is subject to statutory limitation rules distinguishing ordinary cases from those involving fraud, willful misstatement or suppression. Recovery routes for self assessed tax, interest or amounts collected but not remitted follow separate provisions and may have different temporal and remedial consequences, and the applicability of expired amnesty schemes to interest and penalties arising from audit findings is fact specific. en-us Tue, 01 Apr 2025 11:18:34 +0530 Wed, 01 Oct 2025 16:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119804 Section 65 allows audits without a fixed retrospective look back period; however, any demand flowing from an audit must be issued by way of a Show Cause Notice and is subject to statutory limitation rules distinguishing ordinary cases from those involving fraud, willful misstatement or suppression. Recovery routes for self assessed tax, interest or amounts collected but not remitted follow separate provisions and may have different temporal and remedial consequences, and the applicability of expired amnesty schemes to interest and penalties arising from audit findings is fact specific. Discussion-Forum GST Tue, 01 Apr 2025 11:18:34 +0530 https://www.taxtmi.com/forum/issue?id=119804