Writ Petition On “Cross-Empowerment of tax Authorities” Allowed


Writ Petition On “Cross-Empowerment of tax Authorities” Allowed


In a recent decision where writ petition was filed on the issue of cross empowerment of tax authorities, it was held that “if an assessee has been assigned administratively with the Central Authorities, pursuant to the decision taken by the GST Council as notified by Circular No.01/2017 bearing Reference F.No.166/Cross Empowerment/GSTC/2017 dated 20.09.2017, the State Authorities have no jurisdiction to interfere with the assessment proceedings in absence of a corresponding Notification under Section 6 of the respective GST Enactments.”

Refer Tvl. Vardhan Infraastructure v. Special Secretary [2024] GCtR 1108 (Madras) Your document has finished loading

The copy of the order is as under:

2024 GCtR 1108

CA. Shubham Sawal

Mobile No :-8888998239

Email Id:-cashubhamsawal@gmail.com