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GST - Section 6(2)(b), Section 65 of the CGST Act, 2017 – Re-Audit proceedings – Challenge to audit proceedings initiated by the Central GST on the ground that the Audit proceedings are barred by Section 6(2)(b) of the Act as State authorities had already conducted enforcement proceedings and passed orders under Section 73 for overlapping tax periods - in terms of Section 6(2)(b) of the Act, whether Central Tax authorities can initiate re-Audit/proceedings on the same subject‑matter where State authorities have already initiated enforcement proceedings and passed the order under Section 73 of the Act - HELD – The Section 6(2)(b) bars initiation of fresh proceedings by a proper officer under the CGST Act on the same subject matter where proceedings were already initiated by the proper officer under the State GST Act – In the present case, when the State Tax Authorities had indeed initiated enforcement proceedings and passed orders under Section 73 for multiple tax periods on the petitioner’s exempted/nil‑rated supply claims, there is no scope for the Central Tax Authority to carry out any further Audit under Section 65 of the Act for the periods which have already been covered by the previous audit - Admittedly, in this case, a notice under Section 73 has been issued under Section 65(7) of the tax period 2018-2019 to 2021-2022, therefore, the audit by Central Tax Authority should be restricted to the periods 2017-2018 and 2022-2023 – The proceedings insofar as they relate to periods already covered by earlier Audit are quashed to that extent - The petition is partly allowed
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