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. It was further concluded that, the proceedings initiated by the Anti Evasion and Range Office for the very same period shall not be proceeded with any further.
The Superintendent, CGST & CX (“the Respondent) issued notices relating to financial year 2017-2018 to 2019 – 2020 for which an audit under Section 65 of the CGST Act. In the meantime scrutiny of returns under Section 61 of the CGST Act, 2017 was conducted for the same tax period by the Anti Evasion wing as well as the Range Office.
M/s. R.P. Buildcon Private Limited & Anr (“the Appellant”) filed a writ petition to quash the show cause notice (“SCN”) issued by the Respondent contending that once an audit under Section 65 of the CGST Act, has been conducted, the scrutiny of returns under Section 61 of the CGST Act, 2017 cannot be done for the same tax period.
Further, the writ petition was dismissed by this Hon’ble Court in an order dated September 19, 2022 (“the Impugned order”) on the ground that the notice issued by the Respondent was in the form of SCN and cannot be quashed.
Therefore, being aggrieved by the Impugned order, the Appellant filed this appeal.
Whether or not parallel proceeding for the same tax period by the same department can be conducted?
The Hon’ble Calcutta High Court in WPA 20025 OF 2022 dated September 30, 2022 held as under:
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