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    <title>Jurisdiction of Central and State tax administrations under GST - Both the Central and State tax administrations shall have the power to take intelligence-based enforcement action in respect of the entire value chain</title>
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    <description>Both Central and State tax administrations are authorized to initiate intelligence based enforcement against any taxpayer irrespective of administrative assignment, and the authority that initiates such action is empowered to complete the entire process of investigation, issuance of show cause notices, adjudication, recovery and filing of appeals without transferring the case to the administratively assigned counterpart.</description>
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      <title>Jurisdiction of Central and State tax administrations under GST - Both the Central and State tax administrations shall have the power to take intelligence-based enforcement action in respect of the entire value chain</title>
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      <description>Both Central and State tax administrations are authorized to initiate intelligence based enforcement against any taxpayer irrespective of administrative assignment, and the authority that initiates such action is empowered to complete the entire process of investigation, issuance of show cause notices, adjudication, recovery and filing of appeals without transferring the case to the administratively assigned counterpart.</description>
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