Jurisdictional limits of GST officers: no proceedings against assessees assigned to counterpart authority absent cross-empowerment notification.

The judgement clarifies that appointment and delegation of powers under the Central and State GST regimes are confined to officers appointed under each statute, and that assessees allocated administratively to Central or State authorities may be lawfully proceeded against only by those authorities unless a formal cross-empowerment notification permits otherwise; no general cross-empowerment notification exists except for limited refund purposes.

---

---

---