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2022 (10) TMI 501 - CALCUTTA HIGH COURTGST audit and GST investigation proceedings - simultaneous proceedings - an audit u/s 65 of the CGST Act, 2017 has been conducted by the department for the same tax period - HELD THAT:- 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 shall not be proceeded with any further. There will be a direction to the first and fourth respondents to issue show cause notice to the appellants within a period of six weeks from the date of receipt of the server copy of this judgment and order and afford a reasonable opportunity to the appellants to submits their reply along with documents - Application allowed.
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