https://www.taxtmi.com/article/detailed?id=15705 Premature issuance of a Show Cause Notice before expiry of the reply period granted by a pre SCN violates natural justice by denying a meaningful opportunity to be heard and vitiates the proceeding; audit commencement under Section 65 is the later of the date records are made available or the actual institution of audit, fixing the three month audit timeline and the thirty day communication period, subject to a Commissioner recorded extension, and time while writs are pending is excluded for limitation. en-us Wed, 07 Jan 2026 08:04:04 +0530 Wed, 07 Jan 2026 08:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15705 Premature issuance of a Show Cause Notice before expiry of the reply period granted by a pre SCN violates natural justice by denying a meaningful opportunity to be heard and vitiates the proceeding; audit commencement under Section 65 is the later of the date records are made available or the actual institution of audit, fixing the three month audit timeline and the thirty day communication period, subject to a Commissioner recorded extension, and time while writs are pending is excluded for limitation. Articles Goods and Services Tax - GST Wed, 07 Jan 2026 08:04:04 +0530 https://www.taxtmi.com/article/detailed?id=15705