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    <description>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.</description>
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