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TMI BlogDemarcating Authority: High Court Clarifies Jurisdictional Limits of GST OfficersX X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed 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 Acts and R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 petitioners were ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiated by the respondent authorities against the petitioners for lack of jurisdiction but directed the appropriate authorities to initiate fresh proceedings, adhering to the statutory provisions and circulars. Full Text : 2024 (3) TMI 1216 - MADRAS HIGH COURT - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion Tax Management India - taxmanagementindia - taxmanagement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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