GST
Assessee cannot be adjudicated by the CGST, assigned to SGST authority or vice-versa
- The issue regarding cross-empowerment and the jurisdiction of the counterparts to initiate proceedings. When an assessee has been allocated either to Central Tax Authorities or to the state tax authorities was examined.
- In detail by this Court in Tvl. Vardhan Infrastructure’s case [W.P. No. 34792 & Ors. dated March 11, 2024]. Wherein the honourable court has concluded that in absence of notification issued for cross empowerment, the authorities from the counterpart department cannot initiate proceedings where an assessee is assigned to the counterpart.
- Quashed the Impugned Order-in-Original passed by the Assistant Commissioner of Central Tax in the absence of notification issued for cross empowerment. However stated that, liberty is given to the State authorities to proceed against the petitioner.
Madras High Court in Ram Agencies v. Assistant Commissioner of Central Tax (W.P. (MD) NO. 8674 of 2024 and W.M.P (MD) NOS. 7920 & 7921 of 2024 dated April 10, 2024]
