TaxTMI 
TaxTMI 
Cross-empowerment under GST can produce overlapping jurisdiction; challenge out-of-jurisdiction actions promptly.
Cross-empowerment under the GST scheme via Section 6 permits Central and State/UT officers to exercise powers across Acts, producing overlapping jurisdiction especially where intelligence-based enforcement is initiated. Executive clarifications allow the initiating administration to complete investigation and adjudication without mandatory transfer, while judicial decisions vary: courts quash actions where officers lack statutory appointment or territorial/functional nexus as the proper officer, and uphold enquiries where registration or activities confer local jurisdiction. Taxpayers should verify the authorising officer and challenge out-of-jurisdiction proceedings. (AI Summary)
Cross-empowerment under the GST scheme via Section 6 permits Central and State/UT officers to exercise powers across Acts, producing overlapping jurisdiction especially where intelligence-based enforcement is initiated. Executive clarifications allow the initiating administration to complete investigation and adjudication without mandatory transfer, while judicial decisions vary: courts quash actions where officers lack statutory appointment or territorial/functional nexus as the proper officer, and uphold enquiries where registration or activities confer local jurisdiction. Taxpayers should verify the authorising officer and challenge out-of-jurisdiction proceedings. (AI Summary)
12 Jun 2021 
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