2025 (6) TMI 1500

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.... dated 21st/22nd November, 2024 as also the subsequent notice dated 30th May, 2025 by the respondent no.1, the instant writ petition has been filed. 2. According to the petitioner, the respondent no. 3 had already issued a show cause notice on 29th November, 2024 for the tax period April, 2019 to March, 2022 pursuant to an audit proceeding conducted in terms of Section 65 of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act"). 3. Mr. Kanodia, learned advocate appearing in support of the writ petition would submit that once the respondent no.3 had proceeded against the petitioner in furtherance to an audit proceeding by issuing a show-cause notice, no further roving enquiry should be permitted to continue against the petit....

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....of the petitioner is only limited and does not cover the enquiry presently undertaken by the State. Pursuant to the order dated 9th June, 2025, Mr. Banerjee has produced the records of the case. To substantiate the above he relied on the case records. 5. Mr. Banerjee, learned advocate representing the CGST authorities supports the case of DGGI. 6. Mr. Chakraborty, learned advocate representing the State submits that in the facts noted hereinabove, steps have been taken by the State authorities to initiate search and seizure proceeding under Section 67 of the said Act against the petitioner. He would, however, acknowledges the fact that such proceeding is yet to be concluded. 7. Having heard the learned advocates appearing for the respect....