Either Centre or state can initiate action for same offence, says GST Council.

The Goods and Services Tax (GST) Council said enforcement action against a single offence can be initiated either by state or central tax authorities, a move aimed at preventing issuance of multiple show cause notices (SCNs) to businesses for the same offence.  In an office memorandum dated October 19, the council said a taxpayer located within a state is open to enforcement action…