2024 (6) TMI 1034 - HC - GST

Validity of notice u/s 65 of the Central Goods and Services Tax Act, 2017 - GST Audit - writ petition was filed on the ground that Central GST authorities cannot initiate proceedings in spite of the same subject matter - HELD THAT - On perusal of the impugned audit notice, it is clear that such notice was issued while being fully aware of Section 6(2)(b) - Provided the subject matter of audit is not the same subject matter as proceedings initiated by the State GST authorities, there is no restriction in the statute. Petition disposed off.

Summary

The High Court of Madras addressed a challenge to a notice under Section 65 of the CGST Act, 2017. The petitioner argued that Central GST authorities cannot initiate proceedings on the same subject matter as State GST authorities. The court held that as long as the subject matter of the audit is different from the State GST proceedings, Central GST authorities can proceed. The petition was disposed of, allowing the petitioner to respond to the audit notice.