(Judgment of the Court was delivered by T.S. SIVAGNANAM, J.)

1. This intra-Court appeal is directed against the order dated 19th September, 2022 in W.P.A. No.20025 of 2022 filed by the appellants. The said writ petition was filed praying for issuance of a writ of certiorari to quash the notices issued by the concerned CGST and CX Headquarters, Anti Evasion, Kolkata North Commissionerate insofar as it relates to financial year 2017-2018 to 2019 – 2020 for which an audit under Section 65 of the CGST Act, 2017 has been conducted by the superintendent of concerned CGST and CX, Circle – II, Kolkata Audit – I Commissionerate; for issuance of a writ of certiorari to quash the notices issued by the Superintendent of CGST & CX, Range – III, Barrackpore Division, Kolkata North Commissioenrate insofar as the same relates to the financial year 2017-2018 to 2019-2020 for which an audit under Section 65 of the CGST Act, 2017 has been conducted by the Superintendent of CGST & CX, Circle - II, Kolkata Audit – I Commissionerate and for issuance of a writ of mandamus to declaring the scrutiny of returns under Section 61 of the CGST Act, 2017 cannot be done once an audit under Section 65 of the