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of <h1>Madras HC permits Central GST audit if subject differs from State GST, allowing petitioner response to audit notice.</h1> <h3>M/s. PSK Engineering Construction & Co. Versus The Assistant Commissioner of GST & Central Excise Audit Circle, Salem, State Tax Officer, State Tax Officer, Legal & Revision – II, Intelligence, State Tax Officer, Data Analytics Unit-2, Office of the Joint Commissioner (ST), Intelligence, Salem</h3> The HC of Madras ruled that Central GST authorities can initiate proceedings under Section 65 of the CGST Act, 2017, provided the audit's subject matter ... 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. 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.
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