Deselection from Audit under section 65: removal of selected registered persons from GST audit for specified periods. The Commissioner, State Tax deselected nine registered persons from audit under section 65 of the West Bengal GST Act for the specified assessment periods, effective from 1 July 2023. The administrative order cites reasons for each deselection in an annexure-including investigations by other authorities, insolvency proceedings, non existence, premises sealed, cancellation of registration, and seizure of books-thereby removing those persons from the section 65 audit process for the periods stated.