Gujarat HC says on GST Audit Limitation that Commencement Depends on the Later Statutory Event

In Hubergroup India Private Limited, the Gujarat High Court examined whether a GST audit report covering FY 2017-18 to FY 2019-20 was time-barred. The Court held that Section 65 determines commencement by the later of the date on which the required records are made available and the date the audit is actually instituted at the business premises. Although the authorities had failed to promptly identify missing documents, the audit report was upheld and the company was left to respond to the consequential show cause notices.