No cross-empowerment of State & Central GST authorities without notification: Madras HC

Ram Agencies Vs Assistant Commissioner of Central Tax (Madras High Court) In absence of GST notification issued for cross-empowerment, authorities from counterpart Department cannot initiate proceedings where an assessee is assigned to counterpart. Ram Agencies filed a petition challenging Order-in-Original No.24/2023-GST passed by the Assistant Commissioner of Central Tax regarding assessment years 2017-2018, 2018-2019, and 2019-2020. The petitioner contended that the order was passed despite a stay granted by the Principal Seat of the Court against the operation of a notification extending t...