https://www.taxtmi.com/article/detailed?id=12286 Interrelated GST enquiries arising from the same chain of transactions should be consolidated under the authority that initiated proceedings first; investigative materials gathered by central wings are to be transmitted to the State tax authority, which will continue inquiry and adjudication. Bank account attachments and other coercive measures affecting the taxpayer must be reviewed and addressed by the authority continuing the proceedings consistent with procedural safeguards for attachment pending any determination on alleged improper input tax credit. en-us Mon, 05 Feb 2024 08:49:28 +0530 Mon, 05 Feb 2024 08:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12286 Interrelated GST enquiries arising from the same chain of transactions should be consolidated under the authority that initiated proceedings first; investigative materials gathered by central wings are to be transmitted to the State tax authority, which will continue inquiry and adjudication. Bank account attachments and other coercive measures affecting the taxpayer must be reviewed and addressed by the authority continuing the proceedings consistent with procedural safeguards for attachment pending any determination on alleged improper input tax credit. Articles Goods and Services Tax - GST Mon, 05 Feb 2024 08:49:28 +0530 https://www.taxtmi.com/article/detailed?id=12286