1. Affidavit-of-service filed in Court today be taken on record.

2. The petitioner seeks to challenge the audit observation dated 13^th January, 2025 which are annexed and marked annexure P-5 to the instant writ petition on the ground that the said issue has already been decided by the State authorities and having regard to the provisions contained in Section 6 (2)(b) of the WBGST/CGST Act, 2017(hereinafter referred to as the said Act), the concerned respondents are restrained from initiating any proceeding against the petitioner on the same subject matter.

3. Mr. Das learned advocate appearing in support of the aforesaid writ petition has drawn the attention of this Court to the order dated 30^th March, 2024 passed under Section 73 of the said Act in respect of the financial year 2018-2019. He has also drawn the attention of this Court the order dated 11th July, 2024 passed under Section 73 of the said Act for tax period of 2019-2020 and also to the order dated 28^th November, 2023 for the assessment year 2017-2018. All the above orders have been passed by the State authorities. According to him, all the aforesaid orders pertain to an identical issue and cover the entire turn over of