{"id":71055,"date":"2025-03-04T07:12:49","date_gmt":"2025-03-04T01:42:49","guid":{"rendered":""},"modified":"2025-03-04T07:12:49","modified_gmt":"2025-03-04T01:42:49","slug":"central-gst-show-cause-notice-quashed-as-state-gst-audit-already-initiated-under-section-70-for-same-tax-issues","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71055","title":{"rendered":"Central GST Show Cause Notice Quashed as State GST Audit Already Initiated Under Section 70 for Same Tax Issues"},"content":{"rendered":"<p>Central GST Show Cause Notice Quashed as State GST Audit Already Initiated Under Section 70 for Same Tax Issues<br \/>Case-Laws<br \/>GST<br \/>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 &#8220;proceedings&#8221; as per G.K. Trading Company precedent. The court determined that Central authorities&#39; summons under sec<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86226\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71055","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71055","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71055"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71055\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}