https://www.taxtmi.com/article/detailed?id=13004 Cross-empowerment under Section 6(2)(b) and CBEC/CBIC guidance treats enquiries and investigations arising from a common event as interrelated, requiring coordinated handling. The High Court found pre-determination bank account attachments inconsistent with attachment guidelines under Section 83 and required central agencies to transmit investigation records to the State GST authority, which should continue proceedings and consider de-freezing accounts in accordance with law. A Special Leave Petition challenging that approach has been admitted for notice by the Supreme Court. en-us Tue, 08 Oct 2024 18:51:40 +0530 Tue, 08 Oct 2024 18:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13004 Cross-empowerment under Section 6(2)(b) and CBEC/CBIC guidance treats enquiries and investigations arising from a common event as interrelated, requiring coordinated handling. The High Court found pre-determination bank account attachments inconsistent with attachment guidelines under Section 83 and required central agencies to transmit investigation records to the State GST authority, which should continue proceedings and consider de-freezing accounts in accordance with law. A Special Leave Petition challenging that approach has been admitted for notice by the Supreme Court. Articles Goods and Services Tax - GST Tue, 08 Oct 2024 18:51:40 +0530 https://www.taxtmi.com/article/detailed?id=13004