|Question And Answer|
|Subject:||Authority of State Tax Officer on matter related to CGST|
|Answered by:||Advocate C.B.Thakar|
|Tags:||Central Tax Officer, GST, State Tax Officer|
|Date:||June 23, 2023|
A person is registered under GST Act falling under the jurisdiction of Central Tax Officer. Business of the registered person has been inspected u/s 67 (1) of the SGST Act by the State Tax Officer, the goods has been seized and the proceedings has been further initiated u/s 74.
Is the action by State Tax Officer legal? Do the State Tax Officer have authority to inspect as well as initiate a proceeding in the matter of a registered person falling under the jurisdiction of Central tax Officer?
As per law both officers have jurisdiction for taking actions. However practically the double proceedings can be avoided by informing the authorities to avoid double proceeding. Reference can be made the judgment of Allahabad High Court Ajay Verma Vs Union of India (WRIT TAX no 1169 of 2021 dated 09.02.2022). In this judgment the legal provisions are discussed elaborately. In your case the State officer has authority to initiate the action. If at all Central Department initiates action then you can bring to the notice of Central department about ongoing proceeding before state authorities and avoid for double proceeding.
Do the State Tax Officer have authority to inspect as well as initiate a proceeding in the matter of a registered person falling under the jurisdiction of Central tax Officer?
Rely :- As discussed above State Officer has also authority even if the person is under the jurisdiction of central tax officer.