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TMI Blog2024 (12) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... orities. The petitioner has approached this Court challenging Ext. P4 show cause notice on a short ground. It is the case of the petitioner that Ext. P4 show cause notice has been issued by the State Tax Authority without jurisdiction and without there being any notification as contemplated by the provisions of Section 6 (1) of the Central Goods and Services Tax Act, 2017 (CGST Act). 2. The learned counsel appearing for the petitioner places reliance on Ext. P8 judgment of the Madras High Court in Tvl. Vardhan Infrastructure v. Special Secretary, Head of the GST Council Secretariat; MANU/TN/2310/2024, which takes the view that, without there being a notification as contemplated by the provisions of Section 6 (1) of the CGST Act, there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t made out any case for interference with Ext. P4 show cause notice on the ground that it is issued without jurisdiction on account of the fact that there is no notification issued under the provisions of Section 6 (1) of the CGST Act empowering the officers of the State Goods and Services Tax Act to issue such a show cause notice. Section 6 (1) of the CGST Act reads as follows: Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. (1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication, specify. Unaided by authority, a reading of the provision suggests to me that by virtue of the operation of the provision itself, the officers appointed under the State Goods and Services Tax Act are proper officers for the purposes of the Central Goods and Services Tax Act, and it is only when any restriction or condition has to be placed on the exercise of power by any officer appointed under the State Goods and Services Tax Act that a notification as contemplated by the provisions of Section 6 (1) of the CGST Act has to be issued. Paragraph Nos. 2 to 3.3 of the letter issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs as F.No. CBEC-20/10/07/2019-GST dated 22-06-2020, reads thus: "2. Issue raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case by the Central Tax Officers under the provisions of the State GST Act. It is noteworthy in this context that the registered person in GST are registered under both the CGST Act and the respective SGST/UTGST Act. 3.3 The confusion seems to be arising from the fact that, the said sub-section provides for notification by the Government if such cross empowerment is to be subjected to conditions. It means that notification would be required only if any conditions are to be imposed. For example, Notification No. 39/2017-CT dated 13.10.2017 restricts powers of the State Tax officers for the purposes of refund and they have been specified as the proper officers only under section 54 and 55 of the CGST Act and not under rule 96 of the CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities, pursuant to the decision taken by the GST Council as notified by Circular No. 01/2017 bearing Reference F.No.166/ Cross-Empowerment/GSTC/2017 dated 20.09.2017, the State Authorities have no jurisdiction to interfere with the assessment proceedings in absence of a corresponding Notification under Section 6 of the respective GST Enactments. 64. Similarly, if an assessee has been assigned to the State Authorities, pursuant to the decision taken by the GST Council as notified by Circular No.01/2017 bearing Reference F.No.166/Cross-Empowerment/ GSTC/2017 dated 20.09.2017, the officers of the Central GST cannot interfere although they may have such intelligence regarding the alleged violation of the Acts and Rules by an assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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