2024 (10) TMI 945

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.... being the respondent no. 1 herein. 2. It is the petitioner no.1's case that the petitioner no. 1 is a registered tax payer. In usual course the petitioner no. 1 had received an intimation from the Assistant Commissioner, CGST & CX, Circle-II, Kolkata Audit Commissionerate on 11th December 2023 intimating that GST audit shall be conducted in terms of Section 65 of the said Act, for the period from July 2017 to March 2022. It is also the case of the petitioner no.1 that in terms of the audit carried out by the respondents by a communication in writing dated 21st February 2024 issued by the Superintendent, CGST & CX, Circle-II, Group-10, Kolkata Audit-I Committee, audit observations were made. 3. In pursuance to the aforesaid, the petitione....

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....ve purported to exceed the authority in purporting to issue the show cause notice dated 28th/29th May 2024 under Sections 73/74 of the said Act. 6. In support of the aforesaid contention that no show cause-cum-demand notice can be issued in respect of the period for which the audit proceedings had been conducted and finally concluded, Mr. Kanodia has placed reliance on a judgment of the Hon'ble Division Bench of this Court rendered in the case of R.P.Buildcon Private Limited and Another v. Superintendent, CGST and CX, Circle II, Group-10 and others reported in [2023] 111 GSTR 168 (Cal). In the facts of the case as noted above, he prays for stay of all further proceedings in connection with the issuance of show cause. 7. Mr. Dey, learned a....

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....GST DRC - 03 issued on 18th March 2024. Ordinarily therefore, no proceeding can be initiated in respect of the period for which an audit has already been conducted and upon completion of such audit in the manner provided under Sections 65(6) of the said Act the final audit report in Form GST ADT-02 is published, recording the discrepancies as accepted and settled. Having regard to the above and the judgment delivered by the Hon'ble Division of this Court in the case of R.P.Buildcon Private Limited and Another (supra), I am of the view that the petitioner no. 1 has been able to make out a prima facie case, at least for the period which is covered in the audit. 10. However, since the period indicated in the show cause only partly overlaps th....