Indirect Tax Digest | 29 March 2024

HIGHLIGHTS

• Madras High Court - In the absence of notification issued under Section 6 of the respective GST enactments allowing cross-empowerment, assessment proceedings initiated by the Central Tax Officer on the Taxpayer who is assigned to the State Tax Authority, and vice versa is without jurisdiction and hence, set aside.

• AAR, Tamil Nadu - ITC cannot be availed on inputs used for the construction of godown meant solely for renting out for commercial purposes to registered dealers.
• AAR, Tamil Nadu - Determines the taxability of various charges collected in relation to transmission and distribution of electricity.

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