Calcutta High Court Halts Parallel GST Audit by State Authorities

Niraj Kumar Jaiswal vs Deputy Commissioner of State Tax (Calcutta High Court) Calcutta High Court has issued a restraining order preventing the West Bengal State Tax authorities from continuing audit proceedings against Niraj Kumar Jaiswal for the tax period 2022-23. The court’s decision was based on the prima facie observation that a final audit report for the same period had already been published by the Central Goods and Services Tax (CGST) authorities, indicating that the petitioner had settled the tax liability, including interest and penalty. This ruling addresses a jurisdictional ...