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2024 (4) TMI 656
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....n For the Petitioner : Mr. A. Satheesh Murugan For the Respondent : Mr. N. Dilipkumar Standing Counsel ORDER The petitioner has challenged the Order-in-Original No.24/2023- GST, dated 26.12.2023, passed by the respondent in respect of the assessment years 2017-2018, 2018-2019 and 2019-2020. 2. The specific case of the petitioner is that the impugned order has been passed despite sta....
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....ral Government in terms of Circular No.1/2017-GST (Council), dated 20.09.2017 bearing reference F.No.166/Cross Empowerment/GSTC/2017. 5. The learned Standing Counsel for the respondent would submit that the decision rendered by this Court in Tvl.Vardhan Infraastructure's case [cited supra] is distinguishable in the light of the decision of the Division Bench of this Court in Kuppan Gounder ....
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....have the power to take intelligence-based enforcement action in respect of the entire value chain. Based on such decision of the GST Council, the CBEC issued clarification dated 05.10.2018. Thus, this puts an end to the ambiguity and it is clear from the said clarification that if an intelligence-based enforcement action is taken against a taxpayer, which is assigned to State tax authority, the Ce....
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.... interpreted to consider as to whether the challenge to the summons impugned in the writ petition was maintainable.'' 6. The issue regarding cross-empowerment and the jurisdiction of the counterparts to initiate proceedings when an assessee has been allocated either to Central Tax Authorities or to the State Tax Authorities was examined in detail by this Court in Tvl.Vardhan Infraastruc....