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No cross-empowerment of State & Central GST authorities without notification: Madras HC
Case Law Details
- Case Name
- Ram Agencies Vs Assistant Commissioner of Central Tax (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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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...
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