Tag Archives: Star Traders

Parallel CGST and SGST Proceedings Are Permissible When the Underlying Subject Matter and Allegations Differ

By | October 8, 2026
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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 »

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

By | October 8, 2026
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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 »