https://www.taxtmi.com/caselaws?id=764774 Kerala HC held that Section 6(1) of CGST Act provides inherent cross-empowerment of State GST officers to function as proper officers under CGST Act without requiring specific notification. The court rejected the argument that cross-empowerment only occurs after government notification, ruling that the statutory mandate is presently unqualified and enables immediate cross-empowerment. Notifications are only required when government wishes to impose conditions on such powers based on Council recommendations. State GST officers thus have jurisdiction to issue authorizations and show cause notices under CGST Act. en-us Wed, 15 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764774 Kerala HC held that Section 6(1) of CGST Act provides inherent cross-empowerment of State GST officers to function as proper officers under CGST Act without requiring specific notification. The court rejected the argument that cross-empowerment only occurs after government notification, ruling that the statutory mandate is presently unqualified and enables immediate cross-empowerment. Notifications are only required when government wishes to impose conditions on such powers based on Council recommendations. State GST officers thus have jurisdiction to issue authorizations and show cause notices under CGST Act. Case-Laws GST Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764774