https://www.taxtmi.com/caselaws?id=779374 HC dismissed the petitions. It held Section 6(1) CGST confers automatic cross-empowerment on State/UT GST officers as proper officers for CGST unless the Government, on GST Council recommendation, issues a notification imposing conditions; no separate notification is required to create basic cross-empowerment. Circular guidance and SC precedent support this view. Bunching of SCNs across years was left open for determination in proceedings. Intelligence-based enforcement (including by Joint Commissioner where amount < Rs.1 crore) is permissible; audit-based proceedings remain with the tax authority to which the taxpayer is assigned. en-us Tue, 30 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779374 HC dismissed the petitions. It held Section 6(1) CGST confers automatic cross-empowerment on State/UT GST officers as proper officers for CGST unless the Government, on GST Council recommendation, issues a notification imposing conditions; no separate notification is required to create basic cross-empowerment. Circular guidance and SC precedent support this view. Bunching of SCNs across years was left open for determination in proceedings. Intelligence-based enforcement (including by Joint Commissioner where amount < Rs.1 crore) is permissible; audit-based proceedings remain with the tax authority to which the taxpayer is assigned. Case-Laws GST Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779374