Relevant GST law
Whether parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- Section 61 - Scrutiny of returns - Central Goods and Services Tax Act, 2017
- Section 65 - Audit by tax authorities - Central Goods and Services Tax Act, 2017
- Section 5 - Powers of officers under GST - Central Goods and Services Tax Act, 2017
- Section 6 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances - Central Goods and Services Tax Act, 2017
