We have already been audited by the CGST department under section 65 and an order has been passed by the said department under section 65(6). Now The Bearue of Investigation has initiated investigation as well for the same FY. Is there any provision against the same.
Can State department audit a Financial Year for which CGST Department has already conducted an audit
Replies (3)
Quick Summary
You may write a letter to SGST Department stating that GST Audit u/s 65 is already taken up and concluded by CGST Department and request them to to drop the Audit for the Same Financial Year.
In same financial year, State Government can pointed out the defects other than Central Excise department pointed out the defects .
Single-authority principle under GST:
• Sec 6(2)(b) CGST: where a proper officer under the SGST Act has initiated proceedings on a subject matter, no proceedings shall be initiated by the CGST officer on the same subject matter, and vice versa.
• A completed audit by the CGST authority under Sec 65, with an order passed, covers that FY. A fresh SGST audit for the same period and issues would face the cross-empowerment bar. The SC (Armour Security, 2025) has clarified how "same subject matter" is to be read.
• Reply to the SGST notice citing the completed CGST audit (order number and date), and request withdrawal under Sec 6(2)(b). If they insist, a writ is possible.
• Different subject matters (e.g. an issue not examined in the CGST audit) may still be taken up. Audit under Sec 65 and scrutiny under Sec 61 are distinct.
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