Without Cross-Empowerment Notification, Counterparts’ Actions Lack Jurisdiction: Madras HC

Tvl. Vardhan Infraastructre Vs Special Secretary (Madras High Court) In a recent ruling, the Madras High Court addressed a critical issue concerning the jurisdiction of tax authorities under the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) and the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act, 2017). The case, titled Tvl. Vardhan Infrastructure vs. Special Secretary, sheds light on the complex interplay between central and state tax authorities in the context of GST enforcement. The crux of the matter revolved around whether entities assigned to either central or state ta...