R. P. Buildcon Private Limited Vs Superintendent, Central Tax (Audit)
Date: September 30, 2022
Subject Matter
Three wings of the same department cannot proceed against the assessee on the same issues
Summary
Since the audit proceedings under Section 65 of the Act has already commenced, it is but appropriate that the proceedings should be taken to the logical end. The proceedings initiated by the Anti Evasion and Range Office for the very same period shal…
1. This intra-Court appeal is directed against the order dated 19 th September, 2022 in W.P.A. No.20025 of 2022 filed by the appellants. The said writ petition was filed praying for issuance of a writ of certiorari to quash the notices issued by the concerned CGST and CX Headquarters, Anti Evasion, Kolkata North Commissionerate insofar as it relates to financial year 2017-2018 to 2019 – 2020…