Parallel GST audit proceedings restrained after final audit report was published for the same tax period.

Further audit proceedings under the State GST law for the same tax period were considered impermissible where a final audit report under Section 65(6) of the CGST Act, 2017 had already been published and recorded payment of tax, interest and penalty for 2022-23. On that basis, continuation of parallel proceedings by State authorities for the same period was restrained, and the respondents were directed not to proceed further on the impugned communication until disposal of the writ petition or until further order.

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Issues: Whether further proceedings for audit under the State GST law could continue for the same tax period after publication of the final audit report under the CGST law.

Analysis: The final audit report under Section 65(6) of the CGST Act, 2017 had already been published and it recorded payment of tax, interest and penalty for the period 2022-23. On that prima facie basis, continuation of proceedings by the State authorities for the same period was considered impermissible.

Outcome: The State respondents were restrained from proceeding further on the basis of the communication dated 4 April 2024 until disposal of the writ petition or until further order.

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