Counterparts Barred from Initiating Proceedings Against CGST or SGST Allocated assessees in absence of Cross Empowerment Notification: Madras HC [Read Order]
Without a notification for cross-empowerment, counterparts cannot initiate proceedings against an assessee allocated to the other department
By Navasree A.M - On May 14, 2024 8:32 am - 2 mins read
In a recent ruling, the Madras High Court, upholding the ruling in the Tvl.Vardhan Infrastructure’s case, ruled that the in the absence of the Cross Empowerment notification, the counterparts department is barred from initiation proceedings against assessee allocated to Central Goods and Services Tax ( CGST ) or State Goods and Services Tax ( SGST…
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