https://www.taxtmi.com/caselaws?id=448410 Where state GST authorities initiated intelligence-based proceedings, the initiating authority principle requires that the same authority complete the investigation; consequently central GST wings and the intelligence directorate must transfer their parallel probes to the State GST, which will continue and conclude the inquiry. Notices issued by other GST wings were therefore directed to be subsumed under the State-led process. The attachment of petitioner's bank accounts under provisional enforcement powers was found unjustified without liability determination; the State GST was ordered to review and decide promptly on de-freezing the accounts and to take over related investigative steps. en-us Mon, 15 Jan 2024 00:00:00 +0530 Thu, 12 Feb 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448410 Where state GST authorities initiated intelligence-based proceedings, the initiating authority principle requires that the same authority complete the investigation; consequently central GST wings and the intelligence directorate must transfer their parallel probes to the State GST, which will continue and conclude the inquiry. Notices issued by other GST wings were therefore directed to be subsumed under the State-led process. The attachment of petitioner's bank accounts under provisional enforcement powers was found unjustified without liability determination; the State GST was ordered to review and decide promptly on de-freezing the accounts and to take over related investigative steps. Case-Laws GST Mon, 15 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448410