https://www.taxtmi.com/article/detailed?id=15369 Cross-empowerment under Section 6 of the CGST Act functions automatically unless the Government issues a notification to impose conditions; intelligence-based enforcement may be initiated by Central or State authorities irrespective of administrative taxpayer allocation; limits in administrative circulars govern work allocation but do not strip senior officers such as Joint Commissioners of competence to issue show cause notices; and bunching of notices across assessment years under Section 74 is not expressly prohibited and can be challenged in adjudication. en-us Sat, 08 Nov 2025 08:33:18 +0530 Sat, 08 Nov 2025 08:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15369 Cross-empowerment under Section 6 of the CGST Act functions automatically unless the Government issues a notification to impose conditions; intelligence-based enforcement may be initiated by Central or State authorities irrespective of administrative taxpayer allocation; limits in administrative circulars govern work allocation but do not strip senior officers such as Joint Commissioners of competence to issue show cause notices; and bunching of notices across assessment years under Section 74 is not expressly prohibited and can be challenged in adjudication. Articles Goods and Services Tax - GST Sat, 08 Nov 2025 08:33:18 +0530 https://www.taxtmi.com/article/detailed?id=15369