Truvolt Engineering Company Pvt. Ltd. & Anr. Vs Additional Assistant Director
Date: June 16, 2025
Subject Matter
DGGI not permitted to proceed simultaneously with regard to the period for which the State has initiated proceedings
Summary
The petitioner filed a writ petition challenging two notices for investigation issued by the respondent authorities, arguing that an audit (per Section 65 of the CGST/WBGST Act) had already been conducted, resulting in a show-cause notice issued for…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1.Challenging initiation of investigation vide notice dated 21st/22 n d November, 2024 as also the subsequent notice dated 30t h May, 2025 by the respondent no.1, the instant writ petition has been filed. 2. According to the petitioner, the respondent no. 3 had already issued a show cause notice on 29 th November, 2024 for the tax period April…