2024 (6) TMI 1034

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..... No. 13418 of 2024 and W. M. P. Nos. 14578 & 14579 of 2024 - - - 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 fu .....

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..... 20, 2020-21, 2021-22 and 2022-23 and that such proceedings culminated in orders dated 29.02.2024, the present writ petition was filed on the ground that Central GST authorities cannot initiate proceedings in spite of the same subject matter. 3. Learned counsel for the petitioner referred to the show cause notices and orders issued by the State GST authorities and contended that such proceedings we .....

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..... f Section 6(2)(b). After extracting the said provision, it is recorded, in relevant part, as under: ... However, there is no restriction to initiate any proceeding on any other subject matter by Central Tax Authority. Accordingly, this office is intended to conduct audit under the provisions of section 65 of CGST Act as usual. 7. Provided the subject matter of audit is not the same subject matter .....

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