- Various powers vested in GST Officers to ensure effective implementation of GST law
- Assessment of taxpayer under GST regime assigned to central or state department
- Intelligence-based enforcement actions can be initiated by any department
- Issue arises due to dual GST Model in India
- Both Central and State Governments possess jurisdiction to impose GST
- Duality of investigative power leads to parallel proceedings
- S. 6(2)(b) of CGST Act prohibits initiation of proceedings on subject matter already initiated
- Principle of comity of courts and protection against ‘double jeopardy’ applied
- Ambiguity in interpretation of S. 6(2)(b) due to undefined terms
- Taxpayers seeking judicial recourse in cases of parallel investigations
Source: metalegal.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
