https://www.taxtmi.com/caselaws?id=754427 Section 6(2)(b) of the CGST Act bars Central GST proceedings only when they concern the same subject matter as prior State GST proceedings. An audit notice under section 65 was considered in that context because the notice recorded that proceedings were not restricted on any other subject matter and proposed audit action under the CGST Act. The matter was not finally adjudicated on merits, and the taxpayer was left to respond to the audit notice. en-us Mon, 10 Jun 2024 00:00:00 +0530 Mon, 24 Jun 2024 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754427 Section 6(2)(b) of the CGST Act bars Central GST proceedings only when they concern the same subject matter as prior State GST proceedings. An audit notice under section 65 was considered in that context because the notice recorded that proceedings were not restricted on any other subject matter and proposed audit action under the CGST Act. The matter was not finally adjudicated on merits, and the taxpayer was left to respond to the audit notice. Case-Laws GST Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754427