https://www.taxtmi.com/article/detailed?id=12951 The Madras High Court held that although the allocation rule preventing multiple proceedings on the same subject matter is rooted in the principle of comity, there is no statutory prohibition on Central GST authorities initiating proceedings on a different subject matter. The Court allowed the petitioner to respond to the audit notice, subject to the audit not overlapping with matters already under State GST proceedings, and emphasized the distinction between materially identical duplicate proceedings and independent inquiries into separate issues. en-us Mon, 23 Sep 2024 10:29:47 +0530 Mon, 23 Sep 2024 10:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12951 The Madras High Court held that although the allocation rule preventing multiple proceedings on the same subject matter is rooted in the principle of comity, there is no statutory prohibition on Central GST authorities initiating proceedings on a different subject matter. The Court allowed the petitioner to respond to the audit notice, subject to the audit not overlapping with matters already under State GST proceedings, and emphasized the distinction between materially identical duplicate proceedings and independent inquiries into separate issues. Articles Goods and Services Tax - GST Mon, 23 Sep 2024 10:29:47 +0530 https://www.taxtmi.com/article/detailed?id=12951