ASMT issued by SGST where jurisdiction falls under CGST

[Harshit Sanghvi]

Client jurisdiction is of Center but state GST officer with rank AC has sent notice of ASMT stating difference between 1&3B 2a & 3B

Whether notice is valid and what should be the further course of action?

[KASTURI SETHI]

To whom SCN is answerable ? To CGST or SGST ?

[KASTURI SETHI]

Read " to CGST Officer or SGST Officer " . There are case laws pertaining to pre-GST era wherein if SCNs were issued without proper jurisdiction, the same were held invalid. Recently, my client received SCN which was issued jurisdiction wise. The party is same. Period is same. Issue is same. Both CGST Officer and SGST Officer issued separately. In some Commissionerates such practice is going on which you have pointed out and the parties are challenging the legal validity on this ground.

I suggest you to contest the SCN on both grounds i.e. pn merits as well as on jurisdictional ground. Reply must be filed with the Authority to whom SCN has been made answerable.

Contesting on only jurisdictional ground would not suffice.

[PAWAN KUMAR]

Dear Sir,

as per my view, state tax officers are empowered as to be proper officer and can initiate the proceedings including investigations irrespective of administrative control over the taxpayers jurisdiction.

AI Summary

Jurisdictional validity: State GST notice may be challenged where central jurisdiction exists; reply to issuing authority and on merits. Where a State GST officer issues an assessment notice though the taxpayer's jurisdiction lies with the Centre, the taxpayer must file its reply with the authority named in the notice and pursue both a challenge to jurisdictional validity and substantive contest on merits; respondents note that State officers may nonetheless initiate proceedings as proper officers.