Cross empowerment of tax authorities allows intelligence based enforcement across the entire value chain with initiating authority prosecuting the case. Both Central and State tax administrations are authorized to initiate intelligence based enforcement against any taxpayer irrespective of administrative assignment, and the authority that initiates such action is empowered to complete the entire process of investigation, issuance of show cause notices, adjudication, recovery and filing of appeals without transferring the case to the administratively assigned counterpart.