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2024 (6) TMI 1034 - HC - GSTIssues involved: The challenge to a notice under Section 65 of the Central Goods and Services Tax Act, 2017 (CGST Act) on the grounds of initiation of proceedings by State GST authorities for assessment years 2019-20, 2020-21, 2021-22, and 2022-23. Summary: The petitioner filed a writ petition challenging a notice under Section 65 of the CGST Act, citing that State GST authorities had already initiated proceedings for certain assessment years. The petitioner contended that Central GST authorities cannot initiate proceedings on the same subject matter as per Section 6(2)(b) of the CGST Act. The State GST authorities' comprehensive proceedings were highlighted, arguing against the Central GST authorities' attempt to reexamine the same issues. Mr. Rajendran Raghavan and Mr. V. Prashanth Kiran, representing the respondents, argued that the prohibition under Section 6(2)(b) of the CGST Act applies only if subsequent proceedings by Central GST authorities are on the same subject matter. They emphasized that the scope of audit cannot be questioned. The impugned audit notice was found to be issued in compliance with Section 6(2)(b), stating that there is no restriction on initiating proceedings on other subject matters by the Central Tax Authority as long as they are not the same as those initiated by State GST authorities. The court observed that as long as the subject matter of the audit is different from the proceedings initiated by State GST authorities, there is no statutory restriction. Consequently, the writ petition was disposed of, allowing the petitioner to respond to the audit notice. The related applications were closed without any costs incurred.
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