TaxTMI 
TaxTMI 
2025 (3) TMI 54
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....titioner is conducting a jewellery by the name 'Chungath Jwellery' and is an assessee under the GST Act. For the period between 2017-18 to 2021-22, petitioner's establishment was subjected to an audit under Section 65 of the GST Act. The statute prescribes that the audit should be completed within three months from the date of its commencement. The contention raised by the petitioner revolves around the non-compliance with the period stipulated for completing the audit. According to the petitioner, the show cause notices now issued and the final audit report filed based on an audit that was not completed within the time prescribed, has no legal basis and is therefore liable to be quashed. 3. A statement has been filed on behalf....
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....s from the petitioner only on 06.05.2024 and hence the completion of the audit need to have been carried out only within three months from the said date. It was also submitted that from Ext.P5 itself, it is evident that petitioner had submitted additional documents only along with the said communication dated 09.04.2024 and therefore viewed in that perspective also, the respondents had time up till 08.07.2024 for completing the audit. 6. While considering the rival contentions, it is necessary to refer to Section 65 of the CGST Act which reads as below :- * Section 65. Audit by tax authorities.- (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person f....
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....erson, whose records are audited, about the findings, his rights and obligations and the reasons for such findings. (7) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74 1[or section 74A]. 7. The audit contemplated under the above provision stipulates that it shall be completed within a period of three months from the date of commencement of the audit. The Commissioner is given the power to extend the said period by a further period not exceeding six months. However, the explanation to the aforesaid provision stipulates that the commencement of the....