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Case Law Details

Case Name : P S K Engineering Construction & Co. Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
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P S K Engineering Construction & Co. Vs Assistant Commissioner of GST & Central Excise (Madras High Court)

The Madras High Court recently addressed the issue of audit powers under Section 65 of the CGST Act in the case of P S K Engineering Construction & Co. vs Assistant Commissioner of GST. The petitioner challenged a notice issued by the Central GST authorities while State GST proceedings on similar grounds were ongoing.

The petitioner argued that the initiation of Central GST audit proceedings, despite ongoing State GST assessments for multiple years, violated

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