Intelligence-based enforcement action: initiating authority completes investigation, notices, adjudication and appeals under GST framework. Both Central and State tax administrations may initiate intelligence-based enforcement action across the entire value chain, and the authority that initiates such action is empowered to complete the entire process arising from it, including investigation, issuance of show-cause notices, adjudication, recovery and appeals; Section 6(2)(b) UPGST prevents initiation of duplicate proceedings by another proper officer, and strict compliance is directed to prevent coordination failures and parallel actions.