2025 (3) TMI 170

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....Junior Standing Counsel appears on behalf of Central revenue and Mr. Mishra, learned advocate, Standing Counsel, for State revenue. 2. On behalf of petitioner it was earlier submitted, impugned is order dated 26th April, 2024 passed by the Assistant Commissioner, GST and Central Excise. It is an order, subject matter of which was scrutiny. Section 61 in Central Goods and Services Tax Act, 2017 provides for scrutiny and the order was made for demand under section 74. The scrutiny and demand were for periods 2017-18 and 2018-19. For the periods, the State authorities had already conducted audit and final audit report dated 4th May, 2023 stands disclosed. The provision for audit is section 65. Referring to section 6(2)(b) it was submitted, ....

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....ng Company v. Union of India and others. He places paragraph 10 (Manupatra print), reproduced below. "10. The words "subject-matter", "proceedings" and "inquiry" have not been defined either under the State G.S.T. Act or the Union Territory G.S.T. Act or the C.G.S.T. Act. Therefore, these words have to be interpreted in the context of the aforesaid Acts. The word "inquiry" in Section 70 has a special connotation and a specific purpose to summon any person whose attendance may be considered necessary by the proper officer either to give evidence or to produce a document or any other thing. It cannot be intermixed with some statutory steps which may precede or may ensue upon the making of the inquiry or conclusion of inquiry. The pro....

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...., proper officer under the U.P.GS.T. Act or the C.GS.T. Act may invoke power under Section 70 in any inquiry. Prohibition of Section 6(2)(b) of the C.GS.T. Act shall come into play only when any proceeding on the same subject-matter has already been initiated by a proper officer under the U.P.GS.T. Act. 18. Thus, the words "any proceeding" on the same "subject-matter" used in Section 6(2)(b) of the Act, which is subject to conditions specified in the notification issued under sub-Section (1); means any proceeding on the same cause of action and for the same dispute involving some adjudication proceedings which may include assessment proceedings, proceedings for penalties etc., proceedings for demands and recovery under Sections 73 ....