Cross-Empowerment Under GST Act Operates Independently and Is Not Fettered by Non-Issuance of Notification
Cross-Empowerment Under GST Act Operates Independently and Is Not Fettered by Non-Issuance of Notification Issue Whether cross-empowerment of State/UT and Central GST officers under Section 6 of the GST Act requires a specific prior notification to authorize proceedings, or if powers can be exercised absent such notification. Facts Dual Proceedings Initiated: Assessees faced summons and… Read More »