2023 (8) TMI 1089

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....e petitioner was paying monthly returns without fail. The petitioner intended to close his business and submitted a petition before the authorities. The authorities after considering the same vide order dated 03.03.2023 has allowed the petitioner to close his business with effect from 31.03.2023. The petitioner however failed to pay the collected tax. Subsequently, the respondent has issued impugned show cause notice dated 19.05.2023 for conducting audit. After receiving the notice, the petitioner sought adjournment but subsequently filed the Writ Petition by challenging the show cause notice, before this Court. 3. The respondents have filed a counter stating that the petitioner had challenged the show cause notice, the petitioner is bou....

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.... be prescribed. (4) The audit under sub-section (1) shall be completed within a period of three months from the date of commencement of the audit: Provided that where the Commissioner is satisfied that audit in respect of such registered person cannot be completed within three months, he may, for the reasons to be recorded in writing, extend the period by a further period not exceeding six months. Explanation.--For the purposes of this sub-section, the expression "commencement of audit" shall mean the date on which the records and other documents, called for by the tax authorities, are made available by the registered person or the actual institution of audit at the place of business, whichever is later. ....