https://www.taxtmi.com/article/detailed?id=17109 Intelligence-based GST enforcement may be initiated by either the Central or State tax administration irrespective of taxpayer assignment. The authority commencing action may investigate, issue a show cause notice, adjudicate and recover. Parallel adjudicatory proceedings on the same subject matter are barred. Proceedings formally commence through issuance of a show cause notice; summons, searches, seizures and preliminary inquiries do not independently constitute adjudicatory proceedings. Both administrations may investigate until identical liability and contravention are established, but duplicate adjudication after an existing show cause notice is not permitted. en-us Wed, 05 Aug 2026 08:50:28 +0530 Wed, 05 Aug 2026 08:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17109 Intelligence-based GST enforcement may be initiated by either the Central or State tax administration irrespective of taxpayer assignment. The authority commencing action may investigate, issue a show cause notice, adjudicate and recover. Parallel adjudicatory proceedings on the same subject matter are barred. Proceedings formally commence through issuance of a show cause notice; summons, searches, seizures and preliminary inquiries do not independently constitute adjudicatory proceedings. Both administrations may investigate until identical liability and contravention are established, but duplicate adjudication after an existing show cause notice is not permitted. Articles Goods and Services Tax - GST Wed, 05 Aug 2026 08:50:28 +0530 https://www.taxtmi.com/article/detailed?id=17109