GST Audit and time limit - Goods and Services Tax - GST

I have given a reply to an audit observation in the following fashion. Please provide your opinions on the matter The Auditee is in receipt of preliminary audit observations issued on 12/11/2014.In this matter, since the Audit had commenced on 18/12/2023 as per your letter No XXXX. The continuation of Audit beyond a period of 9 months from the date of commencement of audit is a violation of express provisions of Sec 65(4) time limits and as such the notice dated 12/11/2014 issued by you is without jurisdiction and we request you to please drop further proceedings in this matter. Further the Auditee also requests you to provide a copy of the Specific sanction accorded by the Commissioner to continue the Audit beyond the period of three months as per Proviso to Sub Section 4 of Section 65. Without Prejudice The Auditee disputes all allegations in the notice made under serial numbers 1 to 15 as being contrary to law, existing jurisprudence as well as express provisions of the law and therefore rejects the entire demand.