Requirement of separate notification for cross-empowerment u/s. 6(1) of CGST Act referred to division bench

Pinnacle Vehicles and Services Private Limited Vs Joint Commissioner (Kerala High Court) Kerala High Court held that the issue relating requirement of separate notification as contemplated by the provisions of section 6(1) of the CGST Act for cross-empowerment requires an authoritative pronouncement by a Division Bench of this Court. Facts- The petitioner is a registered person under the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) allocated to the jurisdiction of the Central Tax Authorities. The petitioner has approached this Court challenging show c...