Sep 24, 2025
State restrained from parallel audit as CGST final report already settled tax liability for 2022–23
Case Details Case Title: Niraj Kumar Jaiswal v. Deputy Commissioner of State Tax, Bureau of Investigation (S.B.)/H.Q. & Ors. Court: Calcutta High Court Petition No.: W.P.A. 13835 of 2024 Judgment Date: 14 August 2024 Category of Dispute: Audit Proceedings / Parallel Proceedings Relevant Sections: Section 65(6) of CGST Act, 2017; Section 65 of WBGST Act, 2017 Facts (Paras 2–3) The…