GST DAILY – 251
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No proceedings can be initiated by one department if assessee is assigned to other department: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF RAM AGENCIES V/s ASSISTANT COMMISSIONER OF CENTRAL TAX, decided on 10-4-2024
👉 Issue:-
✔️ Can proceedings be initiated by one department if assessee is assigned to other department?
👉 TheHon’ble High Court Judgement:-
✔️ Assessees who are assigned to either Central Tax authorities or State Tax authorities under respective Central Goods and Services Tax Act, 2017 and/or State Goods and Services Tax Act, 2017 cannot be subjected to further proceeding by counterparts under respective GST enactments.
Section 6 of Central Goods and Services Tax Act, 2017
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