Only One Officer Can Initiate Tax Proceedings; No Transfers Allowed; Judicial Powers Under GST Act Confirmed.

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....The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana Goods and Services Tax Act, 2017 (HGST Act), no other proper officer can initiate proceedings on the same subject matter. The power exercised by the proper officer u/ss 69, 70, 71, and 72 of the CGST Act is judicial, and every inquiry is deemed a judicial proceeding. Issuance of a show cause notice marks the commencement of legal proceedings. The CGST Act and HGST Act do not provide for transferring proceedings from one proper officer to another. The State Tax Officer who initiated proceedings is empowered to summon evidence and documents. The availability of information about .........