Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement

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....State tax officers cannot invoke detention or confiscation powers for inter-State movement of goods under the IGST regime where the State has no tax allocation in the transaction. The Court held that cross-empowerment under GST is limited to functions assigned to the State as proper officer, and Andhra Pradesh officers may act under the IGST Act only where the State is entitled to a share of tax; otherwise they may merely forward the material to the proper officers of the consignor and consignee. The Court also held that valuation disputes, alleged undervaluation, description mismatch, excess quantity, or absence of an e-way bill, without more, do not justify action under detention and confiscation provisions. The impugned proceedings were set aside as without jurisdiction.....