ABDUR ROUF KHAN
Vs.
SUPERIENTENDENT OF CENTRAL TAX & ORS.
WPA 3987 of 2025
HIGH COURT: Calcutta
DATED: 09.07.2025
Challenge to audit observations on ground of prior adjudication by state authorities – Fresh audit proceedings for overlapping periods held in violation of section 6(2)(b) – Central authorities barred from reinitiating audit for periods already covered by state authorities – Respondents submits audit under Section 65 statutorily sanctioned and no final determination under Section 65(7) yet made – Court held once audit proceedings culminated in adjudication under Section 73 based on earlier audit observations no scope for reinitiating audit for same periods – Continuation of audit permissible only for unaudited periods
Held: Writ petition disposed – Respondents to confine fresh audit strictly to permissible periods .
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