HC held Section 6(1) CGST Act provides inherent ...

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

January 17, 2025

Case Laws GST HC

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.

View Source

← Previous

HC held Section 6(1) CGST Act provides inherent ...

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

January 17, 2025

Case Laws GST HC

You may also like:

The Court rejected the petitioner's challenge to the show cause notice (SCN) issued u/s 74 of the CGST Act on jurisdictional grounds. The petitioner failed to submit a...

Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work...

Cross-empowerment under section 4 of I.G.S.T. Act 2017 and section 6 of C.G.S.T. Act 2017 merely means that State Authorities empowered under the U.P.G.S.T. Act 2017 can...

The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found...

The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - GST

Jurisdiction - Central GST authority or State GST authority - Validity of investigation initiated by the respondents and the summons issued in connection with the said...

Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

Constitution of State Bench of GST Tribunal - Interpretation of Section 109(6) of the CGST Act/ U.P. GST Act - The proposal of the State Government for creation of State...

Power of CGST Authority / DGGI over State GST authorities - Attachment of Bank accounts - conflict with the notification issued by the CBEC from time to time, concerning...

Jurisdiction - lack of inherent jurisdiction with the Deputy Commissioner to issue a notice - in the context of the Act, any officer of the Central Government who may...

Validity of summon order - Competent officer / authority u/s 6(2)(b) of CGST Act 2017 - Jurisdiction - The investigations being conducted by competent Officers against...

Suspension of Custodianship – Unauthorised removal of seized Red Sander logs - Appellant being custodian of seized container had violated Regulations enshrined in...

The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

Quick Updates: