https://www.taxtmi.com/forum/issue?id=120381 The department's audit timeline culminated in ADT-02 after a Commissioner-granted three-month extension under the proviso to Section 65(4). The core legal question is whether the statutory three-month period began when records were made available and thus expired before the extension; if so, the later extension and ADT-02 are contended to be time barred and beyond the Commissioner's power, warranting a representation and potential judicial challenge for lack of jurisdiction. en-us Sat, 23 Aug 2025 12:33:44 +0530 Sat, 23 Aug 2025 13:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120381 The department's audit timeline culminated in ADT-02 after a Commissioner-granted three-month extension under the proviso to Section 65(4). The core legal question is whether the statutory three-month period began when records were made available and thus expired before the extension; if so, the later extension and ADT-02 are contended to be time barred and beyond the Commissioner's power, warranting a representation and potential judicial challenge for lack of jurisdiction. Discussion-Forum GST Sat, 23 Aug 2025 12:33:44 +0530 https://www.taxtmi.com/forum/issue?id=120381