2024-VIL-272-MAD
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SGST High Court Cases

GST - Section 6 of the CGST/TNGST Act, 2017 - Cross-empowerment - Jurisdiction of Proper officers – Validity of proceedings initiated by the Central Tax Authorities in respect to the taxpayers assigned to the State Tax Authorities in the absence of proper Notification under Section 6 of the respective GST enactments for cross-empowerment - Whether the petitioners-assessees who are assigned to either the Central Tax Authorities or the State Tax Authorities can be subjected to investigation and further proceeding by the counterparts under the respective GST enactments – HELD – under Section 4(1) and (2) of CGST Act, 2017, CBIC can authorize any officer referred to in clauses (a) to (h) of Section 3 of CGST Act, 2017 to appoint any officers of the Central Tax below the rank of Assistant Commissioner of Central Tax to be the Central Tax Officer for the administration of the CGST Act, 2017 alone. Thus, under Section 4(2) of the CGST Act, 2017, there can be only a linear delegation. Similarly, under Section 4(2) of the TNGST Act, 2017, such delegation is only to officers appointed under TNGST Act, 2017 and here also the delegation is linear - Neither the Board under Section 4(1) and (2) of CGST Act, 2017 nor the Government and/or the Commissioner under Section 4(1) and (2) of SGST Act, 2017 can appoint such officers in addition to the officer notified under Section 3 of the respective Act. Thus, the Board can appoint and delegate only to Central Tax Officers appointed under the CGST Act, 2017 for CGST Act and the Government and/or the Commissioner can appoint and delegate only to State Tax Officers appointed under the TNGST Act, 2017 for SGST Act - Section 6(1) of the respective GST enactments empowers Government to issue notification on the recommendation of GST Council for cross-empowerment. However, no notification has been issued except under Section 6(1) of the respective GST Enactments for the purpose of refund although officers from the Central GST and State GST are proper officers under the respective GST Enactments - if an assessee has been assigned administratively with the Central Authorities or State Authorities, pursuant to the decision taken by the GST Council as notified by Circular No.01/2017, the State Authorities or Central Authorities respectively have no jurisdiction to interfere with the assessment proceedings in absence of a corresponding Notification under Section 6 of the respective GST Enactments - in absence of any notification for cross-empowerment, except for the purpose of refund of tax, impugned proceedings are to be held without jurisdiction - Officers under the State or Central Tax Administration as the case may be cannot usurp the power of investigation or adjudication of an assessee who is not assigned to them - the impugned proceedings are set aside and writ petitions are allowed
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