Kerala High Court held that commencement of GST audit u/s. 65 means date on which records and documents are made available by registered person. Hence, GST audit ought to be completed within 3 months ...
1. This intra-Court appeal by the writ petitioners is directed against the order dated January 15, 2025 in W.P.A. 28834 of 2024. In the said writ petition, the appellants had challenged a show-cause ...