The Hon’ble Calcutta High Court in M/s. R.P. Buildcon Private Limited & Anr v. The Superintendent, CGST & CX [WPA 20025 OF 2022 dated September 30, 2022] held that that the audit proceedings under Section 65 of the Central Goods and Services Act, 2017 (“the CGST Act”) has already commenced by Audit Commissionerate thus, it is appropriate that the proceedings should be taken to the logical end by Audit Commissionerate itself. It was further concluded that, the proceedings initiated by the Anti Evasion and Range Office for the very same period shall not be proceeded with any further.