BAGH, Nachiketa. The intersection of tax compliance and commercial lending: A forensic analysis of GST-enabled bank fraud and regulatory blind spots. The International tax journal, [S. l.], v. 53, n. 5, p. 2014–2024, 2026. Disponível em: https://internationaltaxjournal.online/index.php/itj/article/view/724. Acesso em: 2 sep. 2026.