GST cross-empowerment permits Central and State officers to...

GST cross-empowerment permits Central and State officers to undertake intelligence-based enforcement action. A notification under section 6(1) is intended to prescribe conditions for that authority rather than operate as a precondition; its absence therefore does not make cross-empowerment inoperative or restrict its exercise. Protection against duplicate proceedings and the treatment of overlapping inquiries remain subject to applicable Supreme Court conclusions and guidelines. The writ-court orders were set aside, and the matters were remanded for fresh disposal under those principles.