Tax evasion allegations: GST fraud probe, parallel proceedings allowed.
Case-Laws
GST
Validity of show cause notice u/s 74(1) of CGST Act, 2017 and Section 20 of IGST Act, 2017 for tax evasion and concealment. Parallel proceedings by DGGI, Haryana GST Intelligence Unit, and Assistant Commissioner, CGST. Petitioner alleged excess ITC availed but not reflected in GSTR-2A, indicating wrongful availment. Court held issuance of notice u/s 73 and dropping it does not prevent proceedings u/s 7
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