TMI Blog2024 (4) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... te 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. - Hon'ble Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is distinguishable in the light of the decision of the Division Bench of this Court in Kuppan Gounder P.G. Natarajan vs. Directorate General of GST Intelligence, New Delhi , 2022 (58) G.S.T.L. 292 (Mad.), wherein it has been held as under:- ''27. Firstly, we need to take note of whether the State tax authorities and the Central tax authorities enjoy concurrent jurisdiction, the issue of Cross empowerment of the State tax authorities and the Central tax authorities. We have pointed out about the clarification relied on by the Revenue dated 05.10.2018. Thus, the ambiguity with regard to the initiation of enforcement action by the State and the Central authorities has been lingering for quite some time and the matter having been brough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 [cited supra]. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
