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, 2022 and ending on or before 31st day of March, 2023 or part thereof.
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Audit de-selection under WBGST Act applies where cancellation, amalgamation, or restructuring makes audit unnecessary. Registered persons selected for audit under section 65 of the WBGST Act, 2017 for the period from 1 April 2022 to 31 March 2023, or part thereof, may be de-selected where audit is no longer required on the stated facts. The order identifies seven registered persons for de-selection on grounds including cancellation of registration, seizure of books and documents with payment of the discrepancy amount, approval of a resolution plan, and dissolution or amalgamation.
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.
Audit de-selection under WBGST Act applies where cancellation, amalgamation, or restructuring makes audit unnecessary.
Registered persons selected for audit under section 65 of the WBGST Act, 2017 for the period from 1 April 2022 to 31 March 2023, or part thereof, may be de-selected where audit is no longer required on the stated facts. The order identifies seven registered persons for de-selection on grounds including cancellation of registration, seizure of books and documents with payment of the discrepancy amount, approval of a resolution plan, and dissolution or amalgamation.
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