https://www.taxtmi.com/article/detailed?id=9839 Cross-empowerment under the GST scheme via Section 6 permits Central and State/UT officers to exercise powers across Acts, producing overlapping jurisdiction especially where intelligence-based enforcement is initiated. Executive clarifications allow the initiating administration to complete investigation and adjudication without mandatory transfer, while judicial decisions vary: courts quash actions where officers lack statutory appointment or territorial/functional nexus as the proper officer, and uphold enquiries where registration or activities confer local jurisdiction. Taxpayers should verify the authorising officer and challenge out-of-jurisdiction proceedings. en-us Sat, 12 Jun 2021 09:36:20 +0530 Sat, 12 Jun 2021 09:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9839 Cross-empowerment under the GST scheme via Section 6 permits Central and State/UT officers to exercise powers across Acts, producing overlapping jurisdiction especially where intelligence-based enforcement is initiated. Executive clarifications allow the initiating administration to complete investigation and adjudication without mandatory transfer, while judicial decisions vary: courts quash actions where officers lack statutory appointment or territorial/functional nexus as the proper officer, and uphold enquiries where registration or activities confer local jurisdiction. Taxpayers should verify the authorising officer and challenge out-of-jurisdiction proceedings. Articles Goods and Services Tax - GST Sat, 12 Jun 2021 09:36:20 +0530 https://www.taxtmi.com/article/detailed?id=9839