Distinct DGGI Fraud Investigation and Consolidated Multi-Year Notice Do Not Trigger GST Parallel Proceeding Bar
Distinct DGGI Fraud Investigation and Consolidated Multi-Year Notice Do Not Trigger GST Parallel Proceeding Bar Issue Whether an investigation by Central GST (DGGI) into fraudulent ITC availment and export refunds is barred under Section 6 of the CGST/DGST Act when State GST authorities have previously initiated proceedings covering overlapping periods. Whether issuing a single consolidated… Read More »