Demarcating Authority: High Court Clarifies Jurisdictional Limits of GST Officers

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..... icant judgement, the High Court has provided clarity on the jurisdictional limits of officers appointed under the Central Goods and Services Tax (CGST) Act, 2017 and the State Goods and Services Tax (SGST) Act. The court examined the provisions related to the appointment, powers, and cross-empowerment of officers under the respective GST Acts and Rules. Arguments Presented The petitioners challe .....

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..... ers appointed under the counterpart Act. Cross-Empowerment u/s 6 Section 6 of the respective GST Acts provides for cross-empowerment of officers, subject to conditions specified by the Government on the recommendations of the GST Council. However, the court noted that no notification has been issued for cross-empowerment, except for the purpose of refund under Chapter XI of the respective GST Ac .....

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..... ounterpart tax authority (Central or State) under the administrative mechanism established by the GST Council. However, the court acknowledged that there might be a case against the petitioners for the alleged loss of revenue under the respective GST Acts. Therefore, while quashing the impugned proceedings, the court directed the Central Authority/State Authority, to whom the respective petitione .....

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