https://www.taxtmi.com/caselaws?id=776041 The HC allowed the writ petition challenging audit observations under the WBGST/CGST Act, 2017, holding that Section 6(2)(b) prohibits initiation of proceedings on the same subject matter if already initiated by proper officers under State or Union territory GST Acts. Multiple proceedings under Section 73 for tax periods 2018-2019 to 2020-2021 concerning exempted supply claims and alleged suppression of facts were found to be overlapping. The court noted that the petitioner had not annexed relevant audit observations and that further audit under Section 65 was impermissible since notices under Section 73 had been issued. The impugned order based on audit observations of suppression and turnover mismatch was set aside, concluding no scope for additional audit proceedings. en-us Wed, 09 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776041 The HC allowed the writ petition challenging audit observations under the WBGST/CGST Act, 2017, holding that Section 6(2)(b) prohibits initiation of proceedings on the same subject matter if already initiated by proper officers under State or Union territory GST Acts. Multiple proceedings under Section 73 for tax periods 2018-2019 to 2020-2021 concerning exempted supply claims and alleged suppression of facts were found to be overlapping. The court noted that the petitioner had not annexed relevant audit observations and that further audit under Section 65 was impermissible since notices under Section 73 had been issued. The impugned order based on audit observations of suppression and turnover mismatch was set aside, concluding no scope for additional audit proceedings. Case-Laws GST Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776041