https://www.taxtmi.com/article/detailed?id=13219 The Delhi High Court held that prohibitions on overlapping proceedings aim to prevent duplicate orders but do not universally bar transfer or continuation of intelligence based investigations; appointment of territorial and pan India officers permits coordinated action where rigid application of the anti overlap rule would impede complex, multi taxpayer or cross jurisdiction inquiries, and therefore the transfers and actions in the present case were not barred by the statutory provision or the administrative circular. en-us Tue, 17 Dec 2024 11:57:00 +0530 Tue, 17 Dec 2024 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13219 The Delhi High Court held that prohibitions on overlapping proceedings aim to prevent duplicate orders but do not universally bar transfer or continuation of intelligence based investigations; appointment of territorial and pan India officers permits coordinated action where rigid application of the anti overlap rule would impede complex, multi taxpayer or cross jurisdiction inquiries, and therefore the transfers and actions in the present case were not barred by the statutory provision or the administrative circular. Articles Goods and Services Tax - GST Tue, 17 Dec 2024 11:57:00 +0530 https://www.taxtmi.com/article/detailed?id=13219