Proper Officer

Can State Tax Officer issue notice to the taxpayers falling in the Central Jurisdiction or Central Tax Officer issue notice to the taxpayers falling in the State Jurisdiction ?

Replies (2)
Quick Summary
This discussion clarifies whether a State Tax Officer can issue notices to taxpayers under Central Jurisdiction, or vice-versa. The consensus is that while jurisdiction is primarily for assessment and legal formalities, the State Tax Officer retains authority over state components like SGST. A key example cited is that all check post and EWB-related issues are managed by State Tax Officers, regardless of the broader jurisdiction.

Yes...

Yes Mahesh

As per me Jurisdiction is for Assessment or legal formalities purpose only.

But state has its component i.e. SGST which is to be safeguarded no matter of jurisdiction.  

Best Example : All Check post related issues to EWB are governed by State Tax officers only.

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