High Court ruled audit notice under Central GST Act valid if not same subject as State GST proceedings. No restriction in statute. Petition dismissed.

The High Court considered the validity of a notice issued u/s 65 of the Central Goods and Services Tax Act, 2017 regarding GST Audit. The writ petition challenged the Central GST authorities' power to initiate proceedings when the subject matter was already under consideration by State GST authorities. The Court held that the audit notice was valid as it did not pertain to the same subject matter as the State GST proceedings. The petition was disposed of in favor of the authorities. .....

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