De-selection of RTPs selected for Audit as per section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of April, 2021 and ending on or before 31st day of March, 2022 or part thereof and for the period starting on or after 1st day of April, 2022 and ending on or before 31st day of March, 2023 or part thereof
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Deselection from audit under section 65 removes certain registered persons from audit for the specified assessment periods. De-selection has been ordered for eight registered persons previously chosen for audit under section 65 of the West Bengal GST Act for the assessment periods running between 1 April 2021-31 March 2022 and 1 April 2022-31 March 2023. The Commissioner records that audit is unnecessary for these taxpayers for the stated periods due to specified reasons, principally cancellation of registration ab initio and referral of matters to the National Company Law Tribunal. The order takes immediate effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deselection from audit under section 65 removes certain registered persons from audit for the specified assessment periods.
De-selection has been ordered for eight registered persons previously chosen for audit under section 65 of the West Bengal GST Act for the assessment periods running between 1 April 2021-31 March 2022 and 1 April 2022-31 March 2023. The Commissioner records that audit is unnecessary for these taxpayers for the stated periods due to specified reasons, principally cancellation of registration ab initio and referral of matters to the National Company Law Tribunal. The order takes immediate effect.
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