https://www.taxtmi.com/caselaws?id=800149 Section 6 of the Central Goods and Services Tax Act, 2017 authorises Central and State GST officers to act as proper officers under the corresponding GST enactments. A notification under Section 6(1) may prescribe conditions or restrictions on cross-empowerment but is not the source of that authority; its absence does not invalidate the exercise of cross-empowerment. Section 6(2)(b) prohibits parallel formal adjudicatory proceedings on the same subject matter. Intelligence-based inquiries, summons, searches, seizures and evidence collection do not alone initiate proceedings. Duplication depends on overlap in the liability, contravention and relief sought. en-us Thu, 24 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800149 Section 6 of the Central Goods and Services Tax Act, 2017 authorises Central and State GST officers to act as proper officers under the corresponding GST enactments. A notification under Section 6(1) may prescribe conditions or restrictions on cross-empowerment but is not the source of that authority; its absence does not invalidate the exercise of cross-empowerment. Section 6(2)(b) prohibits parallel formal adjudicatory proceedings on the same subject matter. Intelligence-based inquiries, summons, searches, seizures and evidence collection do not alone initiate proceedings. Duplication depends on overlap in the liability, contravention and relief sought. Case-Laws GST Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800149