Extension of period for completion of Audit as per the proviso to subsection (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of July, 2017 and ending on or before 31st day of March, 2018 in case of Youthstar Vanijya Private Limited bearing GSTIN 19AAACY4812D1ZH. - GST - States - ORDER No. 13/WBGST/PRO/2022

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 ORDER No. 13/WBGST/PRO/2022 Dated: 02.09.2022 Subject: Extension of period for completion of Audit as per the proviso to subsection (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of July, 2017 and ending on or before 31st day of March, 2018 in case of Youthstar Vanijya Private Limited bearing GSTIN 19AAACY4812D1ZH. WHEREAS, Audit of Youthstar Vanijya Private Limited bearing GSTIN 19AAACY4812D1ZH (hereinafter shall be referred to as the said auditee ) by tax authorities under section 65 of the West Bengal Goods and Services Act, 2017 (hereinafter referred to as the said Act ) in respect of the period starting on 1st day of July, 2017 and ending on 31st day of March 2018 (hereinafter referred to as the said period ) has commenced; AND WHEREAS sub-section (4) of section 65 of the said Act stipulates that Audit has to be completed within a period of three (03) months from the date of commencement; AND WHEREAS, as per the proviso to sub-section (4) of section 65 of the said Act, the period for completion of Audit can be extended for a further period not exceeding six (06) months which implies that where such extension is allowed for the maximum limit of six (06) months, the audit has to be completed within a time limit of nine (09) months from the date of commencement; AND WHERAS, the period of completion of audit for all the Audit Cases that have commenced till 31st day of May, 2022 was extended from time to time till the 5 th day September, 2022; AND WHEREAS, certain documents of the said auditee were seized by The Office of the DGGI, Kolkata Zonal Unit; AND WHEREAS, there was delay in receiving the report from the investigating authority and thus the Final Audit Report in respect of the said auditee cannot be completed by the 5th day of September,2022 which may require further opportunity of being heard to be given to the auditee; AND WHEREAS, I am satisfied that such Audit case cannot be completed within the extended period of the 5th day of September, 2022; NOW THEREFORE, in exercise of the power conferred by proviso to sub-section (4) of section 65 of the said Act, I hereby extend, for the reasons mentioned above, the period of completion of audit for the said auduitee, upto the 31st day of October, 2022 or 09(nine) months from the date of commencement of such case, whichever is earlier. 2. This order shall come into force with immediate effect. Sd/- (KHALID AIZAZ ANWAR, IAS) Commissioner, State Tax, West Bengal