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2024 (4) TMI 656 - HC - GSTValidity of assessment order - Violation of Stay Order against the operation of a notification extending the period of limitation - Jurisdiction of Central GST authorities since the petitioner is assessed to the State Tax Authorities - Cross Empowerment - HELD THAT:- The issue regarding cross-empowerment and the jurisdiction of the counterparts to initiate proceedings when an assessee has been allocated either to Central Tax Authorities or to the State Tax Authorities was examined in detail by this Court in Tvl.Vardhan Infraastructure's case [2024 (3) TMI 1216 - MADRAS HIGH COURT]. After examining the provisions, this Court has concluded that in the absence of notification issued for cross-empowerment, the authorities from the counterpart Department cannot initiate proceedings where an assessee is assigned to the counterpart. Therefore, the impugned Order-in-Original No.24/2023-GST, dated 26.12.2023 passed by the respondent is quashed. However, liberty is given the State authorities to proceed against the petitioner in terms of the observations contained in the order passed by this Court in Tvl.Vardhan Infraastructure's case [cited supra]. Petition allowed.
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