Cross-empowerment of tax authorities enables intelligence-based enforcement across the entire value chain with limited adjudication exceptions. Both Central and State tax administrations may undertake intelligence-based enforcement across the entire value chain; IGST powers are cross-empowered to State authorities with exceptions preserving Central adjudication for place-of-supply disputes unless a State requests CGST adjudication, and with export/import issues reserved for Law Committee consideration. Detecting authorities will pursue full follow-up including investigation and adjudication and forward incident reports to counterpart Chief Commissioners. TRAN-I legacy verifications and non-filer notices remain with the allotted authority, and inspections under Section 67 are permissible when its conditions are met.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cross-empowerment of tax authorities enables intelligence-based enforcement across the entire value chain with limited adjudication exceptions.
Both Central and State tax administrations may undertake intelligence-based enforcement across the entire value chain; IGST powers are cross-empowered to State authorities with exceptions preserving Central adjudication for place-of-supply disputes unless a State requests CGST adjudication, and with export/import issues reserved for Law Committee consideration. Detecting authorities will pursue full follow-up including investigation and adjudication and forward incident reports to counterpart Chief Commissioners. TRAN-I legacy verifications and non-filer notices remain with the allotted authority, and inspections under Section 67 are permissible when its conditions are met.
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