GST DECODED: NO CROSS EMPOWERMENT FOR SEARCH SEIZURE INVESTIGATION

by Monish Bhalla, Deepak Kumar (Foreword)

Since the introduction of GST, the Tag-line has been – one nation one tax – the GST was introduced with the notion that the assessees will not have to deal with multiple tax offices. Only one tax authority will be assigned to each authority. GST is being administered by erstwhile Excise & Service Tax Department and VAT Department making them respectively CGST and SGST departments. The GST Taxpayers are divided among Center (CGST) and State (SGST). Now a question arises that the tax which was founded on the notion that only one tax authority will have jurisdiction over one assessee, whether Central Officer can cross the ‘border’ and go visit an assessee which assigned to SGST department. Or State GST Officer can conduct raid and Search or investigate a taxpayer which assigned to Central GST department. Whether they are empowered to exercise their powers on the assessee which are not in their jurisdiction? Thus, the issue of Cross Empowerment needs to be understood. Till date The GST Council has discussed this in various meetings, however, the matter is pending for final decision till date. The book examines this issue detail.

77 pages, Kindle Edition

Published May 31, 2020