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of <h1>Court Limits CGST/SGST Officer Jurisdiction: No Proceedings Without Cross-Empowerment Notification u/s 6, Ensures Compliance with GST Rules.</h1> The High Court clarified the jurisdictional limits of officers under the CGST and SGST Acts, ruling that officers cannot initiate proceedings against assessees assigned to the counterpart tax authority without a notification for cross-empowerment under Section 6. The court quashed the proceedings initiated by respondent authorities due to lack of jurisdiction but allowed for fresh proceedings by the appropriate authorities in accordance with GST provisions and circulars. The decision emphasized adherence to the administrative mechanism established by the GST Council, ensuring proceedings align with statutory requirements.
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