WITH ip_addresses_new AS (
    INSERT INTO audit_log.ip_addresses (address_client, x_forwarded_for)
    SELECT CAST('192.168.43.199' as cidr), CAST('0.0.0.0' as cidr) WHERE NOT EXISTS
    (
        SELECT ip_address_id FROM audit_log.ip_addresses 
   WHERE COALESCE(address_client::text, '') = COALESCE(CAST('192.168.43.199' as cidr)::text, '') AND COALESCE(x_forwarded_for::text, '') = COALESCE(CAST('0.0.0.0' as cidr)::text, '')
     )

    RETURNING ip_address_id
)
SELECT *,'INSERT' FROM ip_addresses_new
UNION
SELECT ip_address_id,'SELECT' FROM audit_log.ip_addresses i
WHERE COALESCE(i.address_client::text, '') = COALESCE(CAST('192.168.43.199' as cidr)::text, '') AND COALESCE(i.x_forwarded_for::text, '') = COALESCE(CAST('0.0.0.0' as cidr)::text, '')