Central GST Show Cause Notice Quashed as State GST Audit Already Initiated Under Section 70 for Same Tax Issues

Central GST Show Cause Notice Quashed as State GST Audit Already Initiated Under Section 70 for Same Tax IssuesCase-LawsGSTState GST authorities initiated audit proceedings where petitioner acknowledged tax shortfall based on audit findings. Subsequently,

Central GST Show Cause Notice Quashed as State GST Audit Already Initiated Under Section 70 for Same Tax Issues
Case-Laws
GST
State GST authorities initiated audit proceedings where petitioner acknowledged tax shortfall based on audit findings. Subsequently, Central GST issued show cause notice on same matter. HC quashed the impugned order, holding that audit constitutes “proceedings” as per G.K. Trading Company precedent. The court determined that Central authorities' summons under sec

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