Central Authority cannot conduct audit after State Authority under same subject matter


Last updated: 19 September 2024

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of P S K Engineering Construction & Co. v. Assistant Commissioner of GST & Central Excise [Writ Petition No. 13418 of 2024 dated June 10, 2024] held that there is no restriction in statute for Central GST authorities to initiate proceedings on different subject matter. Further, allowed the Assessee to respond to the audit notice, subject to audit not being on same subject matter as State GST proceedings.

Citation :
Writ Petition No. 13418 of 2024 dated June 10, 2024

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Bimal Jain
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