Parallel proceedings cannot be conducted by the 3 wings of same department for the same tax period

Last updated: 19 October 2022

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Quick Summary

The Calcutta High Court has ruled that different branches of the same tax department cannot conduct parallel proceedings for the same tax period. In this case, an audit under Section 65 of the CGST Act had already begun, so the court decided that the proceedings initiated by the Anti-Evasion and Range Office for the same period should not continue. The court allowed the appeal, setting aside a previous order and directing that a proper hearing be granted.

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

Daily Limit Reached