Calcutta High Court Restricts Re-Audits by Central GST Authorities

Abdur Rouf Khan Vs Superintendent of Central Tax (Calcutta High Court) In a significant ruling for taxpayers, the Calcutta High Court has clarified the limitations on central GST authorities to conduct re-audits for periods already scrutinized by state authorities. In the case of ABDUR ROUF KHAN v. SUPERINTENDENT OF CENTRAL TAX & ORS., the court held that once an audit proceeding culminates in a final adjudication, central authorities are barred from reinitiating an audit for the same periods. This decision, delivered by Justice Raja Basu Chowdhury, hinges on the interpretation of  Sectio...