https://www.taxtmi.com/caselaws?id=789219 Cross-empowerment under the GST framework operates only within the limits of taxpayer allocation and assigned function: a State GST officer may exercise corresponding powers under the CGST and IGST laws only for taxpayers administratively allotted to that State, and there is no automatic universal jurisdiction. Transit powers under sections 129 and 130 cannot be used by an intermediary State to detain or confiscate goods in an IGST movement that originates and ends outside the State, particularly where the asserted basis is valuation or quantification at interception. The document states that such proceedings were not sustainable on those grounds, while records could still be forwarded to the proper officers for any lawful action. en-us Wed, 01 Apr 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789219 Cross-empowerment under the GST framework operates only within the limits of taxpayer allocation and assigned function: a State GST officer may exercise corresponding powers under the CGST and IGST laws only for taxpayers administratively allotted to that State, and there is no automatic universal jurisdiction. Transit powers under sections 129 and 130 cannot be used by an intermediary State to detain or confiscate goods in an IGST movement that originates and ends outside the State, particularly where the asserted basis is valuation or quantification at interception. The document states that such proceedings were not sustainable on those grounds, while records could still be forwarded to the proper officers for any lawful action. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789219