16.02.2026 Court No. 05 Item No.11 (Suvendu Mukherjee)

IN THE HIGH COURT AT CALCUTTA CIRCUIT BENCH AT JALPAIGURI Constitutional Writ Jurisdiction W.P.A. 145 OF 2026 DARJEELING FLOUR MILLS PRIVATE LIMITED VS.

UNION OF INDIA & OTHERS Mr. Saptarshi Banik …for the petitioner Mr. Dilip Kumar Agarwal Mr. Bishwa Raj Agarwal …..for the respondent no. 1-3

1. Concerned authority of Central Goods and Service Tax, Siliguri Circle V, Durgapur Audit Commissionerate issued a notice dated 6th January, 2026 (for short, “said notice”) addressed to the petitioner thereby it was informed that decision was taken to undertake audit of books of accounts and record of the petitioner for the financial year from

2020-21 to 2023-24.

2. It is submitted by learned advocate representing the petitioner that said notice for conducting audit is preconceived and contrary to relevant provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “said Act of

2017”). According to the petitioner, audit of books of accounts and record for the financial year from 2020-

21 to 2023-24 is impermissible.

3. Central Goods and Service Tax Authorities are represented by learned advocate who has opposed the wri