There is no cross empowerment under GST Act in the absence of Any Notification issued to that effect under Section 6 of the GST Act.

[25/03, 16:12] sekarreporter1: There is no cross empowerment under GST Act in the absence of Any Notification issued to that effect under Section 6 of the GST Act.
[25/03, 16:13] sekarreporter1: [25/03, 15:57] sekarreporter1: https://x.com/sekarreporter1/status/1772208600943087742?t=6Y5ZiETpMNU5jcCQLSD6LA&s=08
[25/03, 15:57] sekarreporter1: Case Summary
Here is the analysis of the judgment using the provided framework:
Issues:
The Appellant is Tvl.Vardhan Infraastructre and the Respondents are various tax authorities like the Special Secretary of GST Council, Chairman of CBIC, Commissioner of State Taxes, etc.
The factual background is that the petitioners, who are either assigned to the Central Tax Authorities or State Tax Authorities under the respective GST Acts, are being subjected to proceedings by the counterpart authorities.
The petitioners contend that in the absence of a proper Notification under Section 6 of the respective GST Acts for cross-empowerment, the impugned proceedings by the counterpart authorities are without jurisdiction.
Rule:
The relevant statutes and provisions are Sections 3, 4, 5, and 6 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act).
Section 3 deals with the appointment of officers under the respective Acts.
Section 4 deals with the appointment of additional officers by the Board (under CGST Act) and the Government/Commissioner (under TNGST Act).
Section 5 circumscribes the powers of the officers appointed under Sections 3 and 4.
Section 6 empowers the Government to issue notifications on the recommendation of the GST Council for cross-empowerment of officers between the Central and State Tax Authorities.
Analysis:
The Court cited the following judgments:
Pahwa Chemicals Pvt. Ltd. vs. Commissioner of Central Excise, Delhi [Para 29]
Duncan Agro Industries Ltd. vs. Union of India [Para 29]
… (several other judgments listed)
The Court summarized the decisions taken by the GST Council in its 9th and 22nd meetings regarding cross-empowerment and division of taxpayers between Central and State Authorities. [Paras 14-20]
The Court noted that Notification No. 39/2017-Central Tax and the corresponding State Notification were issued only for the purpose of refund under Section 6(1) of the respective Acts. [Paras 21-24]
The Court observed that the draft Notifications circulated for cross-empowerment for other purposes were not notified. [Paras 25-27]
The Court analyzed the relevant provisions of the CGST Act and TNGST Act, particularly Sections 3, 4, 5, and 6, and concluded that there is no cross-empowerment except for the purpose of refund. [Paras 48-61]
Conclusion:
The Court held that the impugned proceedings initiated by the respondents against the respective petitioners, who were assigned to the counterpart authorities, are without jurisdiction in the absence of a notification for cross-empowerment under Section 6 of the respective Acts. [Para 66]
The Court quashed the impugned proceedings but directed the Central Authority/State Authority, to whom the respective petitioners were assigned, to initiate appropriate proceedings afresh against them in accordance with the provisions of the respective Acts, Rules, and Circulars. [Paras 67-68]
The Court excluded the time between the initiation of the impugned proceedings and the date of receipt of this order for the purpose of computing limitation. [Para 68]
The writ petitions were disposed of with the above observations and directions. [Para 69]