Tag Archives: Commissioner of Central

CGST Proceedings for Fake Invoicing Differ from SGST Turnover Reconciliation, Validating Parallel Action and Ex Parte Order

By | October 8, 2026

CGST Proceedings for Fake Invoicing Differ from SGST Turnover Reconciliation, Validating Parallel Action and Ex Parte Order Issue Whether CGST proceedings based on search and intelligence regarding fake invoicing and bogus suppliers constitute parallel proceedings on the “same subject matter” as an SGST turnover reconciliation scrutiny under Section 6(2)(b) of the CGST/DGST Act. Whether an… Read More »