https://www.taxtmi.com/caselaws?id=780531 The HC held that the audit commencement is the date the registered person makes records available under the explanation to Section 65 CGST; since the petitioner filed its final reply on 11 Oct 2024, the audit commenced 12 Oct 2024 and had to conclude within three months. The court declined to treat the audit report dated 11 Feb 2025 (communicated 13 Feb 2025) as time-barred. However, an SCN issued on 27 Nov 2024-one day before the expiry of the period allowed to reply to the pre-SCN-violated natural justice; the SCN was set aside and proceedings relegated to the pre-SCN stage, with leave to file a reply by 10 Nov 2025. en-us Tue, 28 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780531 The HC held that the audit commencement is the date the registered person makes records available under the explanation to Section 65 CGST; since the petitioner filed its final reply on 11 Oct 2024, the audit commenced 12 Oct 2024 and had to conclude within three months. The court declined to treat the audit report dated 11 Feb 2025 (communicated 13 Feb 2025) as time-barred. However, an SCN issued on 27 Nov 2024-one day before the expiry of the period allowed to reply to the pre-SCN-violated natural justice; the SCN was set aside and proceedings relegated to the pre-SCN stage, with leave to file a reply by 10 Nov 2025. Case-Laws GST Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780531