GST jurisdiction and inspection coordination guide investigation continuity, ITC blocking, and referral of jurisdiction-linked actions. State and Central GST officers may initiate action concerning firms within the other authority's jurisdiction, but parallel proceedings on the same subject matter are barred once one proper officer has already acted. Investigations should be completed by the authority that first initiated them, while jurisdiction-linked measures such as blocking ITC, cancellation of registration, or blocking e-way bill generation should be referred to the concerned State or Central GST authority with specific recommendations. The circular also requires year-wise, zonal-wise consolidated reporting of inspections of Central jurisdiction firms and the action taken.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST jurisdiction and inspection coordination guide investigation continuity, ITC blocking, and referral of jurisdiction-linked actions.
State and Central GST officers may initiate action concerning firms within the other authority's jurisdiction, but parallel proceedings on the same subject matter are barred once one proper officer has already acted. Investigations should be completed by the authority that first initiated them, while jurisdiction-linked measures such as blocking ITC, cancellation of registration, or blocking e-way bill generation should be referred to the concerned State or Central GST authority with specific recommendations. The circular also requires year-wise, zonal-wise consolidated reporting of inspections of Central jurisdiction firms and the action taken.
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