2024 (8) TMI 1582

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....e State : Mr. Anirban Ray, Ld. GP, Mr. Md. T.M. Siddiqui, Mr. Tanoy Chakraborty and Mr. D. Sahu ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. The instant writ petition has been filed, inter alia, challenging the initiation of proceedings to conduct an audit in terms of Section 65 of the WBGST Act, 2017 despite the final audit report under Section 65(6)....

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....y, learned advocate for the State respondents on the other hand submits that the CGST authorities had initiated audit proceeding for the financial years 2017-18 till 2021-22 and as such, there was no embargo on the part of the State authorities in proceeding further, on the basis of the report drawn by them on 8th January 2024, since the relevant period which felt for scrutiny by the State authori....