Excelsior Correspondent

JAMMU, Oct 1: In a landmark ruling reinforcing the powers of tax authorities, the High Court of Jammu & Kashmir and Ladakh has held that cross-empowerment of GST officers is “automatic and inherent” under the CGST Act, 2017, and does not require any separate notification from the Government of India.

The judgment, delivered by a Division Bench of Justice Sanjeev Kumar and Justice Sanjay Parihar, came while dismissing 10 writ petitions filed by Kathua-based industrial units accused of fraudulently availing Input Tax Credit (ITC) through paper transactions. The petitioners had challenged show-cause notices issued by the Joint Commissioner, CGST Commissionerate, Jammu, contending that the central tax authorities had no jurisdiction since their firms were assigned to

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