Parallel proceedings cannot be conducted by the 3 wings of same department for the same tax period
Last updated: 19 October 2022
Court :
Calcutta High Court
Brief :
The Hon'ble Calcutta High Court in M/s. R.P. Buildcon Private Limited & Anr v. The Superintendent, CGST & CX [WPA 20025 OF 2022 dated September 30, 2022] held that that the audit proceedings under Section 65 of the Central Goods and Services Act, 2017 ("the CGST Act") has already commenced by Audit Commissionerate thus, it is appropriate that the proceedings should be taken to the logical end by Audit Commissionerate itself.
Citation :
WPA 20025 OF 2022 dated September 30, 2022
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Bimal Jain
Published in GST
Views : 1058
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