Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
The HC dismissed the petitions and upheld the impugned proceedings. It held that Section 6(1) CGST creates automatic cross-empowerment: officers appointed under State/UT GST Acts are deemed proper officers for CGST unless the Government, on Council recommendation, issues a notification imposing conditions. No separate notification is required to confer basic jurisdiction; notifications only operate to subject that empowerment to conditions. Intelligence-based enforcement proceedings (including issuance of SCNs by Central officers) may be initiated even where amount involved is below Rs.1 crore, whereas audit/scrutiny-based proceedings remain with the tax authority to which the assessee is assigned. The permissibility of "bunching" SCNs across years was left open for adjudication; petitions lacked merit.
The HC dismissed the petitions and upheld the impugned proceedings. It held that Section 6(1) CGST creates automatic cross-empowerment: officers appointed under State/UT GST Acts are deemed proper officers for CGST unless the Government, on Council recommendation, issues a notification imposing conditions. No separate notification is required to confer basic jurisdiction; notifications only operate to subject that empowerment to conditions. Intelligence-based enforcement proceedings (including issuance of SCNs by Central officers) may be initiated even where amount involved is below Rs.1 crore, whereas audit/scrutiny-based proceedings remain with the tax authority to which the assessee is assigned. The permissibility of "bunching" SCNs across years was left open for adjudication; petitions lacked merit.
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