It is not permissible to bring GST court proceedings for the same period by both the Anti Evasion and Range Offices :Calcutta High

Oct 4, 2022 | GST FAQ, News | 0 comments

The Calcutta High Court has held that since the audit proceedings under Section 65 of the CGST Act have already commenced, it is appropriate that the proceedings should be taken to their logical end. The proceedings initiated by the Anti-Evasion and Range Office for the same period will not be continued

The division bench of Justice T.S. Sivagnanam and Justice Supratim Bhattacharya has observed that three wings of the same department are proceeding against the appellants for the same period

The division bench of Justice T.S. Sivagnanam and Justice Supratim Bhattacharya has observed that three wings of the same department are proceeding against the appellants for the same period

The division bench of Justice T.S. Sivagnanam and Justice Supratim Bhattacharya has observed that three wings of the same department are proceeding against the appellants for the same period

The court allowed the Superintendent, CGST to issue show cause notice to the appellants within a period of six weeks from the date of receipt of the server’s copy of the judgement and order and afford a reasonable opportunity to the appellants to submit their reply along with documents. An opportunity for a personal hearing is granted to the appellant’s authorised representative, either in physical or virtual mode. Speaking order will be issued on the merits and in accordance with the law within three weeks of the conclusion of the personal hearing.

The court restrained the other officials from proceeding further against the appellants in respect of the same period for which action has been initiated by the Superintendent, CGST.

Sources From – https://www.livelaw.in/news-updates/gst-proceedings-initiated-anti-evasion-range-office-same-period-not-permissible-calcutta-high-court-210870

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