https://www.taxtmi.com/article/detailed?id=8985 The key operative point is the functional distinction between pending tax adjudication for ineligible input tax credit arising from intra state bogus invoices and a subsequent intelligence led criminal investigation into a broader, interstate scheme of issuing fake invoices; where the latter uncovers distinct facts and offenses beyond the scope of the adjudicatory proceeding, the prohibition on initiating proceedings by another proper officer does not automatically preclude the intelligence investigation. en-us Thu, 05 Mar 2020 09:52:19 +0530 Thu, 05 Mar 2020 09:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8985 The key operative point is the functional distinction between pending tax adjudication for ineligible input tax credit arising from intra state bogus invoices and a subsequent intelligence led criminal investigation into a broader, interstate scheme of issuing fake invoices; where the latter uncovers distinct facts and offenses beyond the scope of the adjudicatory proceeding, the prohibition on initiating proceedings by another proper officer does not automatically preclude the intelligence investigation. Articles Goods and Services Tax - GST Thu, 05 Mar 2020 09:52:19 +0530 https://www.taxtmi.com/article/detailed?id=8985