Jurisdiction of Central and State tax administrations under GST - Both the Central and State tax administrations shall have the power to take intelligence-based enforcement action in respect of the entire value chain

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.... BOARD OF EXCISE & CUSTOMS NORTH BLOCK, NEW DELHI-110001 Tele : +91-11-23094828 Fax : +91-11-23092512 Dated: 5th October, 2018 D.O. F. No. CBEC/20/43/01/2017-GST (Pt.) Dear Colleague, It has been brought to the notice of the Board that there is ambiguity regarding initiation of enforcement action by the Central tax officers in case of taxpayer assigned to the State tax authority and vice ver....

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....f the taxpayer to any authority. The authority which initiates such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery, filing of appeal etc. arising out of such action. 4. In other words, if an officer of the Central tax authority initiates intelligence based enforcement action against a taxpayer administratively assigned to State tax aut....