Different GST subject matter in successive notices prevents overlap where tax short payment and input tax credit issues are distinct.

A second GST show cause notice was treated as concerning a different subject matter where the first proceeding addressed alleged short payment of tax based on GSTR-1 and GSTR-3B, while the later notice concerned alleged excess input tax credit linked to invoices not reflected in GSTR-2A and examined with reference to GSTR-9. On that factual distinction, the later adjudication did not duplicate the earlier proceeding, so the bar against initiating action on the same subject matter was not attracted.

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Issues: Whether the second show cause notice and the consequential adjudication proceedings overlapped the earlier proceedings on the same subject matter under the CGST framework.

Analysis: The first proceeding related to alleged short payment of tax based on a comparison between GSTR-1 and GSTR-3B, whereas the later show cause notice confined itself to alleged excess availment of input tax credit on invoices not reflected in GSTR-2A with reference to GSTR-9. On that factual distinction, the second proceeding concerned a different subject matter and did not duplicate the first proceeding. The principle against initiation of proceedings on the same subject matter was therefore not attracted.

Conclusion: The second proceedings were held not to overlap the first proceedings.

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