2026-VIL-778-CAL
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SGST High Court Cases

GST - Cross empowerment, Adjudication by Bureau of Investigation officers - Adjudication order was passed by Deputy Commissioner posted at Bureau of Investigation, State GST, holding that ITC claimed on inward supplies from five suppliers was ineligible - Petitioner contention that respondent officer being vested at Bureau of Investigation Unit lacks jurisdiction to adjudicate and that State Tax Authorities have no jurisdiction when petitioner is administratively assigned to Central Authorities without corresponding notification under Section 6 of CGST Act - Whether officers posted at Bureau of Investigation have power of adjudication under Section 74 of CGST Act, 2017 - HELD - A jurisdictional issue questioning the competence of an authority to exercise power raised in a writ petition may be entertained even when alternative remedy exists if such issue is a pure question of law and does not involve adjudication of disputed facts - The order of adjudication was passed by officer posted at Bureau of Investigation who is vested with enforcement activity and investigation including ITC investigation but it prima facie appears such officers may lack jurisdiction to make adjudication under Section 74. There is divergence of opinion among High Courts on cross empowerment issue - The Madras High Court held that State authorities have no jurisdiction when assessee is administratively assigned to Central authority without corresponding notification under Section 6. However Kerala and Jammu and Kashmir High Courts held that cross empowerment is automatic by legislative mandate and no separate notification is required. Since various jurisdictional issues are involved and have not been decided by the adjudicating authority, the matter should be remanded to allow petitioner to raise all jurisdictional issues - The adjudication order and appellate order and all consequential steps were set aside and quashed. Liberty granted to petitioner to submit comprehensive reply to SCN raising all points including jurisdictional issues. The adjudicating authority was directed to fix date of hearing after expiry of reply period and decide jurisdictional issue as first issue and thereafter other issues afresh in accordance with law - The writ petition is allowed
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