TaxTMI 
TaxTMI 
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?
ASMT issued by SGST where jurisdiction falls under CGST
02 Mar 2021 
3 Replies 
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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. (AI Summary)
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. (AI Summary)