TMI Blog2019 (9) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... stitution, completely changed the tax structure in the country and unified the tax levied by the Centre and State for the first time, in terms of principles of taxation as well as the common provisions. The constitutional authority such as the Goods and Service Tax (GST) Council was created, to lay down the policy which are binding on all States and the Union, which are authorised to collect the levies under the GST. The Act also unifies levies, such as Central Excise Service Tax and State VAT enactments under one regime. The Court is of the opinion that the circular merely works out the authorisation under Section 6(1). It is also a matter of policy. Furthermore, the Court was informed that assessment has been completed pursuant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in this case the GST Council had delineated jurisdiction of the State and Central authorities by Notification dated 20.9.2017 (No.1 of 2017), it is submitted that the State authority lacks jurisdiction to investigate and bring to assessment any amounts having regard to the peculiar circumstances of the case. 3. The State s arguments while resisting challenge to the proceedings initiated is that pursuant to the decision of the CST Council, the enquiry was only with respect to the enforcement action. As far as the components of claim towards the credit under the Central Sales Tax Act (CST) and State Value Added Tax (VAT) are concerned, it was submitted that having regard to the investigation and orders made pursuant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Section 6 was enacted, which enables such Officers appointed under the State Act and the Union Territories Act and also authorisied the proper Officers for the purpose- subject to certain conditions prescribed by the Central Government. Section 6(2)- much like Section 9(2) of the CST Act empowers the State Goods and Services Tax Act and the authorised Officers to act commonly on behalf of the Centre and the State having regard to the long standing statutory precedent in the form of Section 9(2). The formation of a mechanism convenient for the purpose of assessment and collection by Section 6(1) cannot be charactersied as per se arbitrary. 6. So far as the challenge to the circular and the show-cause notice is concerned, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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