https://www.taxtmi.com/forum/issue?id=119441 The jurisdictional Proper Officer may investigate and initiate proceedings under Section 74 when the statutory ingredients are satisfied with verifiable evidence. The Special Investigation Wing serves to collate and provide evidence to the Proper Officer but does not remove the Proper Officer's authority; multiple agencies may conduct enquiries converging on the same facts, and such parallel investigation is not per se misuse of power. en-us Tue, 03 Dec 2024 17:02:32 +0530 Fri, 24 Jan 2025 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119441 The jurisdictional Proper Officer may investigate and initiate proceedings under Section 74 when the statutory ingredients are satisfied with verifiable evidence. The Special Investigation Wing serves to collate and provide evidence to the Proper Officer but does not remove the Proper Officer's authority; multiple agencies may conduct enquiries converging on the same facts, and such parallel investigation is not per se misuse of power. Discussion-Forum GST Tue, 03 Dec 2024 17:02:32 +0530 https://www.taxtmi.com/forum/issue?id=119441