Inherent cross-empowerment of State/UT GST officers u/s 6(1) CGST Act.

HC held Section 6(1) CGST Act provides inherent cross-empowerment of State/UT GST officers as proper officers under CGST Act, without need for notification unless conditions imposed. Statutory mandate presently unqualified, subject to Government specifying conditions on Council's recommendation through notification. .....

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