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State authorities restrained from audit proceedings under Section 65 WBGST Act after CGST authorities completed final audit for same period The Calcutta HC restrained State authorities from initiating audit proceedings under Section 65 of WBGST Act, 2017 for tax period 2022-23, finding that ...
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State authorities restrained from audit proceedings under Section 65 WBGST Act after CGST authorities completed final audit for same period
The Calcutta HC restrained State authorities from initiating audit proceedings under Section 65 of WBGST Act, 2017 for tax period 2022-23, finding that CGST authorities had already completed final audit under Section 65(6) of CGST Act, 2017 for the same period. The Court rejected the State's contention that their audit covered a different period, noting the CGST final report explicitly recorded tax liability settlement for 2022-23. The Court held no further proceedings could continue against the petitioner for the same period, granting interim relief until final disposal scheduled for September 2024.
The Calcutta High Court, presided by Hon'ble Raja Basu Chowdhury, J., addressed a writ petition challenging the initiation of audit proceedings by State authorities under Section 65 of the WBGST Act, 2017, despite a final audit report under Section 65(6) of the CGST Act, 2017 having been published for the same tax period (2022-23). The petitioner argued that the State's parallel proceedings violated the principle against duplicate audits for the identical period, referencing a communication dated 1st April 2024 notifying the Deputy Commissioner of the CGST final report.The State contended that their audit pertained to a different financial year (2022-23) not covered by the CGST audit (2017-18 to 2021-22). However, the Court noted that the final CGST audit report explicitly recorded payment of tax liability, interest, and penalty for 2022-23, indicating completion of proceedings for that period. Consequently, the Court held that "no further proceedings can be continued against the petitioner for the self same period by the State authorities."Accordingly, the Court restrained the State respondents from proceeding based on their communication dated 4th April 2024 until disposal of the writ petition or further order, scheduling the matter for final disposal in September 2024.
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