https://www.taxtmi.com/caselaws?id=404632 Cross-empowerment under GST did not bar the State tax authority from proceeding under Section 74 where the Central tax authority had earlier conducted a Section 70 inquiry for limited investigative purposes. The show cause notice and assessment proceedings under Section 74 were initiated by the proper officer, so the jurisdictional challenge failed. Allegations of absence of notice and hearing raised disputed questions of fact, and the availability of an appellate remedy under Section 107 justified refusal to entertain the writ on that ground; the petitioner was relegated to appeal for those issues. en-us Tue, 23 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404632 Cross-empowerment under GST did not bar the State tax authority from proceeding under Section 74 where the Central tax authority had earlier conducted a Section 70 inquiry for limited investigative purposes. The show cause notice and assessment proceedings under Section 74 were initiated by the proper officer, so the jurisdictional challenge failed. Allegations of absence of notice and hearing raised disputed questions of fact, and the availability of an appellate remedy under Section 107 justified refusal to entertain the writ on that ground; the petitioner was relegated to appeal for those issues. Case-Laws GST Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404632