Indexable research master. Covers taxpayer-base division, due-diligence in notices, evasion coordination, cross-empowerment and common-adjudication controls.
Official coordination instruments
| Instrument | Controlled purpose |
|---|---|
| Guideline 01/2017 | Division of taxpayer base and single interface under GST. |
| GST Council advisory dated 1 March 2024 | Due diligence in section 73/74 notices and timely adjudication. |
| GST Council advisory dated 25 July 2024 | Coordination in tobacco and tobacco-product evasion cases. |
Decision path
- Identify administrative allocation.
- Check proper officer and cross-empowerment.
- Avoid parallel proceedings on the same subject without legal authority.
- Map common-adjudication or transfer orders.
- Preserve Centre-State communications and jurisdiction objections.
Finin2min Q&A
Can the CGST Act alone decide a State tax matter?
No. The corresponding SGST or UTGST law, local commencement and amendments must be checked.
Can a Central notification be assumed to have a local counterpart?
No. Capture the exact State or UT instrument and effective date.
Can another State's e-way bill threshold be used?
No. Apply the transaction-date notification of the State or UT where the movement rule is relevant.
Which High Court decision should be prioritised?
Supreme Court law prevails nationally; then prioritise the jurisdictional High Court and check conflicting decisions and later law.