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TMI Blog2025 (1) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... of India. We have also gone through the pleadings in the case, the judgments cited across the bar and the reference order of the learned Single Judge. 3. The petitioner is essentially aggrieved by Exts. P2 and P4 authorisation and show cause notice, respectively, served on it in connection with proceedings initiated against under Section 74 of the Central Goods and Services Tax Act [hereinafter referred to as the "CGST Act"]. In the writ petition, the main challenge was essentially with regard to the jurisdiction of the Officers of the State GST Department to issue the aforesaid authorisation and show cause notice to the petitioner. It is the case of the petitioner that under Section 6 of the CGST Act, the officers appointed under the State Goods and Services Tax Act [SGST Act] or the Union Territory Goods and Services Tax Act [UTGST Act] cannot be authorised as proper officers for the purposes of the CGST Act unless and until conditions for exercise of the powers of a proper officer are first specified by the Government on the recommendation of the GST Council through a notification issued for the purpose. In support of the said contention, the petitioner relies on the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Act on the same subject matter. (3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. A reading of Section 6 (1) of the CGST Act makes it clear that the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be proper officers for the purposes of the Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 54 and 55 of the CGST Act and not under rule 96 of the CGST Rules, 2017 (IGST Refund on exports). If no notification is issued to impose any condition, it means that the officers of State and Centre have been appointed as proper officer for all the purpose of the CGST Act and SGST Acts". While the opinion expressed in the communication referred to above does not deter this Court from taking a view different from the view expressed therein, as already noted, I am prima facie of the view that the opinion expressed in the said communication represents the true meaning of the provisions of Section 6 (1) of the CGST Act. The Madras High Court in Tvl. Vardhan Infrastracture (Supra) held thus: "61. Thus, 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. 62. Since, no notifications have been issued for cross-empowerment with advise of GST Council, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if necessary, after obtaining orders of Hon'ble the Chief Justice." 5. We find ourselves in complete agreement with the prima facie view taken by the learned Judge [Justice Gopinath P.] in the reference order. The provisions of Section 6 (1) of the CGST Act make it abundantly clear that the cross-empowerment of the Officers of the SGST/UTGST Department to function as proper officers under the CGST Act is through the legislative mandate under Section 6 (1) of the CGST Act. It is a mandate and empowerment that is presently unqualified but expressly made subject to such conditions as the Government shall, on the recommendation of the Council, by notification, specify. In other words, while the statutory mandate at present is unqualified, it will be qualified in the event the Government specifies conditions for the exercise of power under the statutory mandate, pursuant to the recommendations of the Council. We cannot persuade ourselves to read the statutory mandate as one that does not presently bring about a cross-empowerment but merely envisages such a situation as and when a notification is issued at some time in the future. 6. We also find that the view taken by us accords wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the State Tax Officer is empowered to pass an order even under the CGST Act, there is no occasion for the Central Tax Officer to initiate parallel proceedings on the same subject matter.
62. As stated hereinabove, Section 6 of the CGST Act is intended to give the effect of harmonious convergence of the States and the Union for the same event for taxation."
The Special Leave Petition preferred against the said judgment has also been dismissed as withdrawn, as is evident from the order dated 07.11.2022 of the Supreme Court in SLP (C). No. 5434 of 2022. Thus, we answer the reference by upholding the view taken by the learned Single Judge in the reference order for the reasons stated therein, as supplemented by the reasons in this judgment. Further, as we find that no other issue arises for consideration in the writ petition, we also deem it appropriate to dismiss the writ petition through this judgment. Needless to say, it will be open to the petitioner to pursue its statutory remedies against the show cause notice issued to it by raising all contentions available in law and thereafter getting the matter adjudicated in terms of the statutory provisions. X X X X Extracts X X X X X X X X Extracts X X X X
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