https://www.taxtmi.com/caselaws?id=790079 GST enforcement action may be initiated by either the Central or State tax administration notwithstanding the taxpayer's allocation to the other administration, and such cross-empowerment is not invalid on that ground alone. Where the dispute turns on contested questions of classification, alleged suppression, and the propriety of invoking Section 74, the proper course is to pursue the statutory appellate remedy rather than seek writ interference. The court's refusal to examine the merits in writ jurisdiction was therefore treated as appropriate, especially since the taxpayer had already replied to the notice and an efficacious appeal was available under the GST framework. en-us Thu, 02 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790079 GST enforcement action may be initiated by either the Central or State tax administration notwithstanding the taxpayer's allocation to the other administration, and such cross-empowerment is not invalid on that ground alone. Where the dispute turns on contested questions of classification, alleged suppression, and the propriety of invoking Section 74, the proper course is to pursue the statutory appellate remedy rather than seek writ interference. The court's refusal to examine the merits in writ jurisdiction was therefore treated as appropriate, especially since the taxpayer had already replied to the notice and an efficacious appeal was available under the GST framework. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790079