https://www.taxtmi.com/caselaws?id=800910 CGST audit limitation runs from the later of the date records are made available and the date the audit is instituted at the registered person's business premises. An on-site audit commenced after records were furnished is therefore within time when measured from that later date. Before finalising audit findings, the registered person must receive the discrepancy intimation, be given a meaningful opportunity to respond, and have that response considered. An intimation of discrepancies is not final audit findings; a show cause notice based on findings finalised without this opportunity lacks procedural validity. en-us Wed, 30 Sep 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800910 CGST audit limitation runs from the later of the date records are made available and the date the audit is instituted at the registered person's business premises. An on-site audit commenced after records were furnished is therefore within time when measured from that later date. Before finalising audit findings, the registered person must receive the discrepancy intimation, be given a meaningful opportunity to respond, and have that response considered. An intimation of discrepancies is not final audit findings; a show cause notice based on findings finalised without this opportunity lacks procedural validity. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800910