Regarding clarification on intelligence based enforcement action against firms registered under Central and State jurisdiction

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....352;, उत्तर प्रदेश। 2-समस्त एडीशनल कमिश्नर ग्रेड-2, वाणिज्य कर, उत्तर प्रदेश। 3-समस्त ज्वाइन्ट कमिश्नर (कार्यपालक), वाणिज्य कर, उत्तर प्रदेश। 4-समस्त ज्वाइन्ट कमिश्नर (कार्पोरेट सर्किल), वाणिज्य कर, उत्तर प्रदेश। ....

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....;य, लखनऊ आंचलिक इकाई, विजय खण्ड गोमतीनगर, लखनऊ कार्यालय के पत्र संख्या-DGGI/LZU/Gr.B/Inv/344/2018/Pt-I/1872 दिनांक-10.12.2021 के द्वारा यह सूचित किया गया है कि केन्द्रीय वस्तु एवं सेवा कर तथा राज्य वस्तु एवं सेवा कर के अधिकारियों के मध्य क्रास इम्&#234....

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....2344;नीय उच्च न्यायालय के समक्ष इसी आधार पर जारी नोटिस के विरुद्ध रिट पिटीशन दाखिल किया गया। उक्त के अतिरिक्त उपरोक्त पत्र में कुछ अन्य प्रकरणों का भी उल्लेख किया गया है। उक्त भ्रान्तियों के निवारणार्थ निर्&#23....

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....;ा गया है :- (3) It is accordingly clarified that the officers of both Central tax and State tax are authorized to initiate intelligence based enforcement action on the entire taxpayer's base irrespective of the administrative assignment of 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. (6) It is also informed that GSTN is already making changes in the IT system in this regard. उपर्युक्त निर्णय के परिप्रेक्ष्य में यह अपेक्षित है कि वाणिज्य कर विभाग के अधिकारियों द्वारा के&#23....

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....ार पर आगे की कार्यवाही केन्द्रीय प्राधिकार के अधिकारियों द्वारा पूर्ण की जायेगी। यू०पी0 जी0एस0टी0 ऐक्ट-2017 की धारा-6(2)(b) के अन्तर्गत दी गयी निम्न व्यवस्था रंका उल्लेख किया जा रहा है :- It has been enumerated that where the proper officer under the Central Goods and Services Tax Act, 2017 has initiated any proceedings on a subject matter, no proceedings sh....

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....nforcement in respect of the proceedings of the Enforcement Department in respect of the firms registered under the Central and State jurisdiction, in this regard, however, in the earlier Computer Circular No. 1920074A dated-04.12.2019 has been issued, but it appears that there is still confusion in the field. It has been informed by the Directorate General of Goods and Services Intelligence, Lucknow Zonal Unit, Vijay Khand Gomtinagar, Lucknow Office vide letter number-DGGI/LZU/Gr.B/In/In/344/2018/Pt-I/1872 dated 10.12.2021 that there is a lack of coordination in the cases of cross empowerment between the officers of the Central Goods and Services Tax and State Goods and Services Tax. It has also been mentioned in the letter that the Directors of Central Goods and Services Tax were examined by the officers of the Central Goods and Services Tax on 30.10.2018 and the investigation is still under process, during which notice was issued by the Deputy Commissioner of Block-4 Bareilly under Section-74 by giving the basis of the investigation done by the Central Goods and Services Tax and the writ petition was filed against the notice issued by the trader on the same basis before the H....