Central and State Tax Authorities both cannot conduct audit on same subject matter: Section 6(2)(b) of CGST Act violated

ArcelorMittal Nippon Steel India Private Limited Vs Assistant Commissioner (Madras High Court)

Madras High Court held that it is not permissible for Central Tax Authorities to initiate proceedings on same subject matter on which audit already conducted by State Tax Authorities. Accordingly, notice quashed as violative of section 6(2)(b) of the CGST Act, 2017.

Facts- 1^st respondent vide Notice in Form GST ADT-01 dated 07.04.2025, called upon the petitioner to appear in person or through an authorized representative on or before 21.04.2025 and produ

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