Concurrent Tax Investigations: A Legal Analysis Of Parallel Proceedings In GST Framework

India has adopted the dual GST model because of its unique federal nature. Under this model, tax is levied concurrently by the Centre as well as the States on a common base, i.e. supply of goods or services, or both. GST to be levied by the Centre is called Central GST (Central tax / CGST) and that levied by the States/Union Territories is called State GST (State Tax/SGST)/ UTGST (Union Territory…