Articles 10th Jul 2025
In their latest article for Lexology titled “Cross-Empowerment under GST – An Analysis of Whether Administrative Action Sans Notification Passes Legal Muster“, our Partner Vivek Baj and Principal Associate Sai Prasanna Dash explore a critical aspect of GST administration.
They examine -whether officers can be cross-empowered under Section 6 of the CGST Act without formal notification and through a detailed analysis of GST Council deliberations and legislative instruments, have that come to a view that “Issuance of a statutory notification is a sine qua non for valid cross-empowerment under the GST regime.”
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