2025-VIL-1122-DEL
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SGST High Court Cases

GST - Audit, Period of limitation period – Authorities commenced Audit for the financial years 2017-18 to 2022-23 and issued various notices seeking information. A draft audit report was prepared, and a pre-SCN was issued, to which the Petitioner replied. However, before the time for filing a reply to the pre-SCN lapsed, the authorities issued the SCN - Whether the issuance of the SCN before the time for filing a reply to the pre-SCN lapsed was valid and whether the finalization of the audit report was within the limitation period prescribed under the CGST Act - HELD - The issuance of the SCN before the time for filing a reply to the pre-SCN lapsed was in violation of the principles of natural justice. The SCN is set aside, and the proceedings were relegated to the pre-SCN stage, allowing the Petitioner to file its reply to the pre-SCN by the specified date - The provisions of Section 65 of the CGST Act, the registered person is to be informed by way of a notice period of at least 15 days prior to the conduct of the audit. The date from when the commencement of the audit takes place is the date from when the registered person makes available the records and other documents as called for by the authorities – The provisions prescribe a three-month period for the completion of the audit, extendable by further six months. The final reply was filed by the petitioner on October 11, 2024, and the audit report was communicated on February 13, 2025, which was within the permissible period. Therefore, the audit report was not issued beyond the period of limitation - The proceedings are relegated to the pre-SCN stage. The Petitioner is free to file its reply to the pre-SCN - The writ petitions are disposed of
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