State GST Proceedings Post-Central Dept’s Search Valid if Quantum of Amount and Period of Demand is Different: Madras HC [Read Order]

The Madras High Court observed that the State Authorities acted within their jurisdiction in this case, and it is premature to determine whether the principle of cross-empowerment applies
GST -Goods and Services Tax - Madras High Court - Madras HC on State GST proceedings - TAXSCAN

The State GST ( Goods and Services Tax ) proceedings are valid even after the search conducted by the Central GST department if the quantum of amount and period of demand is different from the Central GST’s, ruled the Madras High Court. Justice Krishnan Ramasamy observed that “Though the issue raised by the Central Authorities…

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