https://www.taxtmi.com/article/detailed?id=17324 GST cross-empowerment allows either Central or State GST administration to undertake intelligence-based investigation despite routine administrative allocation. The bar against parallel action applies only when a second show cause notice concerns the same subject matter. Summons, search and seizure are investigative measures, not initiation of barred proceedings. Identity requires the same factual tax liability or offence and the same demand or relief; similar input tax credit issues alone are insufficient. Taxpayers should comply with summons, disclose suspected overlap in writing, and compare the date, period, allegation and proposed demand in each show cause notice. en-us Tue, 01 Sep 2026 08:26:42 +0530 Tue, 01 Sep 2026 08:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17324 GST cross-empowerment allows either Central or State GST administration to undertake intelligence-based investigation despite routine administrative allocation. The bar against parallel action applies only when a second show cause notice concerns the same subject matter. Summons, search and seizure are investigative measures, not initiation of barred proceedings. Identity requires the same factual tax liability or offence and the same demand or relief; similar input tax credit issues alone are insufficient. Taxpayers should comply with summons, disclose suspected overlap in writing, and compare the date, period, allegation and proposed demand in each show cause notice. Articles Goods and Services Tax - GST Tue, 01 Sep 2026 08:26:42 +0530 https://www.taxtmi.com/article/detailed?id=17324