A division bench of the Calcutta High Court has held that the audit proceedings initiated by the Anti Evasion and Range Office for the same period shall be invalid under the Central GST Act, 2017. Justice T. S. Sivagnanam and Justice Supratim Bhattacharya was considering a petition by M/s. R. P. Buildcon Private Limited &Anr wherein the petitioner approached the High Court seeking a direction that the scrutiny of returns under Section 61 of the CGST Act, 2017 cannot be done once an audit under Section 65 of the CGST Act, 2017 has been conducted by the department for the same tax period.
Source Taxscan
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