P S K Engineering Construction & Co. Vs Assistant Commissioner of GST & Central Excise
Date: June 9, 2024
Subject Matter
Central Authorities can audit under section 65 if the subject matter differs from that of state GST audit
Summary
The writ petition challenges a notice issued under Section 65 of the CGST Act by the Central GST authorities. The petitioner argues that the State GST authorities have already undertaken comprehensive proceedings for the assessment years 2019-20 to 2…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT A notice under Section 65 of the Central Goods and Services Tax Act, 2017 (the CGST Act), is the subject of challenge in this writ petition. 2. By stating that State GST authorities initiated proceedings against the petitioner in respect of assessment years 2019-20, 2020-21, 2021-22 and 2022-23 and that such proceedings culminated in orders date…