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TMI Blog2025 (1) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... for the exercise of power under the statutory mandate, pursuant to the recommendations of the Council. It cannot be persuaded to read the statutory mandate as one that does not presently bring about a cross-empowerment but merely envisages such a situation as and when a notification is issued at some time in the future. Conclsuion - Section 6(1) of the CGST Act inherently provides cross-empowerment of State and Union Territory GST officers as proper officers under the CGST Act, without the need for a specific notification unless conditions are to be imposed. - HONOURABLE DR. JUSTICE A.K. JAYASANKARAN NAMBIAR AND HONOURABLE MR. JUSTICE EASWARAN S. For the Petitioner(S): By Adv. Smt. Ammu Charles. For the Respondent(S): By Sri. Mohammed Rafeeq, Special Government Pleader, By Sri. J. Vishnu, Central Standing Counsel, By Sri. S. Sreejith, Central Standing Counsel. JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. This Writ Petition has been posted before us by the Registry after getting orders from the Honourable the Chief Justice pursuant to a reference order dated 07.11.2024 of a learned Single Judge in the writ petition. 2. We have heard Smt. Ammu Charles, the learned counsel for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the officers of the State Goods and Services Tax Act to issue such a show cause notice. Section 6 (1) of the CGST Act reads as follows: Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. (1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1),-- (a) where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax; (b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes-of this Act, Subject to such conditions as the Government shall, on the recommendations of the Council, by Notification specify. 3.2. Thus in terms of sub-section (1) of section 6 of the CGST Act and sub-section (1) of section 6 of the respective State GST Acts respective State Tax officers and the Central Tax officers respectively are authorised to be the proper officers for the purposes of respective Acts and no separate notification is required for exercising the said powers in this case by the Central Tax Officers under the provisions of the State GST Act. It is noteworthy in this context that the registered person in GST are registered under both the CGST Act and the respective SGST/UTGST Act. 3.3. The confusion seems to be arising from the fact that, the said sub-section provides for notification by the Government if such cross empowerment is to be subjected to conditions. It means that notification would be required only if any conditions are to be imposed. For example, Notification No. 39/2017-CT dated 13.10.2017 restricts powers of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee. 65. The manner in which the provisions have been designed are to ensure that there is no cross interference by the counterparts. Only exception provided is under Section 6 of the respective GST enactment. Therefore, in absence of a notification for cross-empowerment, the action taken by the respondents are without jurisdiction. Officers under the State or Central Tax Administration as the case may be cannot usurp the power of investigation or adjudication of an assessee who is not assigned to them. 66. Therefore, the proceedings initiated by the respondents so far against the respective petitioners by the Authorities other than the Authority to whom they have been assigned to are to be held as without jurisdiction. Therefore, the impugned proceedings warrants interference . Since the issue raised in this writ petition will affect several proceedings, and taking note of the view expressed by the Madras High Court in Tvl. Vardhan Infrastructure (Supra), which is contrary to the prima facie view that I have taken, I am of the opinion that this issue requires an authoritative pronouncement by a Division Bench of this Court. The writ petition is, therefore, adjourned to be hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformed that similar provisions in the reverse are contained in the various SGST Act(s), with the State Tax Officer being required to pass an order under the CGST Act while passing an order under the SGST Act, and being prohibited from initiating any proceedings on the subject matter on which the Central Tax officer has already initiated some proceeding. 60. Section 6 of the CGST Act is clearly guided by the object of providing a common national market of goods and services and to eliminate the subjection of the taxpayers to multiple jurisdictions. It aims to provide protection to the taxpayers against being subjected to multiple agencies for the same set of transactions, at the same time empowering the Officers under the CGST Act or the SGST Act or the UTGST Act to pass a comprehensive order and take action, keeping in view and extending to the other Acts. There should, therefore, be only one order insofar as the tax entity is concerned. 61. To give effect to the above intent, Section 6(2)(b) of the CGST Act states that where the proper officer under the SGST Act or the UTGST Act has initiated any proceedings on a subject matter, the Central Tax Officer shall not initiate proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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