Court Affirms State Authority's Lead in Investigations, Prevents Central Intervention u/s 6(2)(b) of the Act.
Case-Laws
GST
The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for transfer of investigation from State authority to Central authority or vice-versa. The object of Section 6(2)(b) is to avoid multiple proceedings on the same subject matter. Once the State authority initia
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =