Niraj Kumar Jaiswal vs Deputy Commissioner of State Tax
Date: August 13, 2024
Subject Matter
No parallel GST Audit proceedings by State Authorities for the same financial year
Summary
The writ petition has been filed challenging the initiation of an audit by state authorities under Section 65 of the WBGST Act, 2017, despite the existence of a final audit report published under Section 65(6) of the CGST Act. The petitioner claimed…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Affidavit of service filed in Court today is retained with the record. 2. The instant writ petition has been filed, inter alia, challenging the initiation of proceedings to conduct an audit in terms of Section 65 of the WBGST Act, 2017 despite the final audit report under Section 65(6) of the CGST Act, 2017 having been published in Form GST…