https://www.taxtmi.com/circulars?id=69445 Both Central and State tax administrations may initiate intelligence-based enforcement action across the entire value chain, and the authority that initiates such action is empowered to complete the entire process arising from it, including investigation, issuance of show-cause notices, adjudication, recovery and appeals; Section 6(2)(b) UPGST prevents initiation of duplicate proceedings by another proper officer, and strict compliance is directed to prevent coordination failures and parallel actions. en-us Tue, 01 Feb 2022 00:00:00 +0530 Tue, 17 Mar 2026 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69445 Both Central and State tax administrations may initiate intelligence-based enforcement action across the entire value chain, and the authority that initiates such action is empowered to complete the entire process arising from it, including investigation, issuance of show-cause notices, adjudication, recovery and appeals; Section 6(2)(b) UPGST prevents initiation of duplicate proceedings by another proper officer, and strict compliance is directed to prevent coordination failures and parallel actions. Circulars GST - States Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69445