Case Law Details
Case Name : R.K. Enterprise Vs Union of India & Ors. (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
R.K. Enterprise Vs Union of India & Ors. (Calcutta High Court)
The Hon’ble Calcutta High Court took note of the fact that the Central and State authorities had passed orders on the same subject matter. Though the period could be different, the subject matter was the same. Hence, having regard to the provisions contained in Section 6(2)(b) of the WBGST/CGST Act 2017, granted stay and directed that no coercive steps be taken against the petitioner pursuant to the orders which are impugned in the writ petition.
The petitioner is engaged in the trading of iron and non-
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
Proceeding u/s. 65 initiated and visited to place of business for verification for FY 17-18 to 21-22 by a group of suptd. No findings or audit findings were provided till today. In between a notice for audit was issued by another group of same commissionerate of central GST for period 17-18 to 22-23, in response tax payer has submitted details only for 22-23 and inform that till 21-22 already verification of accounts were completed at place of business.
under the circumstances whether proceeding for 17-18 to 21-22 wil be time barred? or new group can complete audit for 17-18 to 22-23.
Kindly suggest. Thanking you in advance.