TaxTMI 
TaxTMI 
2026 (5) TMI 621
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.... is an order of assessment passed under Section 74 of the TNGST Act 2017. The second impugned order dated 08.12.2025 is passed on the rectification application submitted by the petitioner. 3.The case of the petitioner is that earlier with reference to the very same financial year 2018-19, an inspection was made by the Directorate of GST Intelligence, Coimbatore Zonal Unit, Government of India and after considering the records, finding the difference in turnover shown in the income tax returns and GSTR-3B, and exercise was undertaken and finally an order was passed on 08.12.2022. The liability decided thereon was accepted by the petitioner and the petitioner had also paid the tax imposed on him. While so, with reference to the very same i....
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....hey have found that there is suppression of sales, have passed the order. 7.The learned Additional Government Pleader would submit that the matter is no longer res integra having been decided by the Hon'ble Supreme Court, Armour Security(India) Ltd., V Commissioner, CGST, Delhi East Commissionerate and another, reported in (2025) 145 GSTR 385. 8.I have considered the rival submissions made on either side and perused the material records of the case. 9.In order to consider the issue, it is essential to extract section 6(2) (b) of CGST Act 2017, which reads as follows: "Section 6(2)(b) in The Central Goods and Services Tax Act, 2017 : (b)where a proper officer under the State Goods and Services Tax Act or the Union Territory....
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....e CGST Act. vi. The expression "initiation of any proceedings" occurring in Section 6(2)(b) refers to the formal commencement of adjudicatory proceedings by way of issuance of a show cause notice, and does not encompass the issuance of summons, or the conduct of any search, or seizure etc. vii. The expression "subject matter" refers to any tax liability, deficiency, or obligation arising from any particular contravention which the Department seeks to assess or recover. viii. Where any two proceedings initiated by the Department seek to assess or recover an identical or a partial overlap in the tax liability, deficiency or obligation arising from any particular contravention, the bar of Section 6(2)(b) would be immediately ....
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....vestigation. c. Upon receipt of such intimation from the assessee, the respective tax authorities shall communicate with each other to verify the veracity of the assessee's claim. We say, so as this course of action would obviate needless duplication of proceedings and ensure optimal utilization of the Department's time, effort, and resources, bearing in mind that action initiated by one authority ensures to benefit of all. d. If the claim of the taxable person regarding the overlap of inquiries is found untenable, and the investigations of the two authorities pertain to different "subject matters", an intimation to this effect, along with the reasons and a specification of the distinct subject matters, shall be immediatel....
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....ed to carry it to its logical conclusion, and the courts in such a case would be competent to pass an order for transferring the inquiry or investigation to that authority. h. If it is found that the authorities are not complying with these aforementioned guidelines, it shall be open to the taxable person to file a writ petition before the concerned High Court under Article 226 of the Constitution of India. i. At the same time, taxable persons shall ensure complete cooperation with the authorities. It is incumbent upon them to appear in response to a summons and/or reply to a notice." 11.Thus, it can be seen that the term 'same subject matter' has been explained by the Hon'ble Supreme Court to mean the conce....