Tvl. Vardhan Infrastructure Vs Special Secretary
Date: March 25, 2024
Subject Matter
Without formal notifications for cross-empowerment, counterparts’ actions lack jurisdiction
Summary
The case law revolves around the issue of jurisdiction of tax authorities under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017. The case highlighted the lack of clarity regarding cross-empowerme…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this common order all these writ petitions are being disposed of. 2. In these Writ Petitions, a common issue arises for consideration as to whether the petitioners who are assigned to either the Central Tax Authorities or the State Tax Authorities under respective Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act,…