https://www.taxtmi.com/article/detailed?id=9680 Whether alleged tax evasion across multiple registrations operated by a common controller can be aggregated to trigger arrest provisions under the CGST Act; the High Court relied on material showing common control and a pattern of creating fictitious entities to treat multiple registrations as a unified fraudulent scheme for assessing the statutory threshold for penal prosecution, raising interpretive questions about the definition of person and the absence of an express legislative mechanism to club alleged violations across distinct legal entities. en-us Sat, 13 Feb 2021 14:59:25 +0530 Sat, 13 Feb 2021 14:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9680 Whether alleged tax evasion across multiple registrations operated by a common controller can be aggregated to trigger arrest provisions under the CGST Act; the High Court relied on material showing common control and a pattern of creating fictitious entities to treat multiple registrations as a unified fraudulent scheme for assessing the statutory threshold for penal prosecution, raising interpretive questions about the definition of person and the absence of an express legislative mechanism to club alleged violations across distinct legal entities. Articles Goods and Services Tax - GST Sat, 13 Feb 2021 14:59:25 +0530 https://www.taxtmi.com/article/detailed?id=9680