Parallel CGST and SGST Proceedings Are Permissible When the Underlying Subject Matter and Allegations Differ
Parallel CGST and SGST Proceedings Are Permissible When the Underlying Subject Matter and Allegations Differ Issue Whether CGST proceedings based on search and intelligence regarding fake invoicing and bogus suppliers constitute parallel proceedings on the “same subject matter” as prior SGST turnover reconciliation under Section 6(2)(b) of the CGST/DGST Act. Facts The petitioner is a… Read More »