- Home
- General Issues
- Audit by Tax Authorities
- Validity of proceedings
- Whether departmental audit report can be challenged if audit is not completed within the prescribed timelimit ?
Whether departmental audit report can be challenged if audit is not completed within the prescribed timelimit ?
TRT-2025-610
Issue Favourable to Tax Payer ?:- yes
Held - In view of the Explanation to Section 65 (4) of the OGST Act, the 3-month period within which the audit had to be completed commenced, in th.....