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Simultaneous investigation by Central and State GST Authorities

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Simultaneous investigation by Central and State GST Authorities

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  1. Simultaneous investigation by Central and State GST Authorities for same period is not allowed

  2. Brief facts of the case • M/s. Sai Marketing (“Petitioner”) is registered under GST and is engaged in the trading of iron and scraps. • The business of petitioner was commandeered/seized by Director General of Goods and Services Tax Intelligence (“DGGSTI”) and search was undertaken under Section 67 of CGST Act, 2017. • During the course of search, documents were seized and a summon was issued to the petitioner under section 70 of CGST Act, 2017. The petitioner participated in such proceedings and it is still pending.

  3. Legal Extracts from the case • . It is accordingly clarified that the officers of both Central tax and State tax are authorized to initiate intelligence based enforcement action on the entire taxpayer’s base irrespective of the administrative assignment of the taxpayer to any authority. The authority which initiates such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery, filing of appeal etc. arising out of such action. • In other words, if an officer of the Central tax authority initiates intelligence based enforcement action against a taxpayer administratively assigned to State tax authority, the officers of Central tax authority would not transfer the said case to its State tax counterpart and would themselves take the case to its logical conclusions.

  4. Contention of the Petitioner • Based on D.O. letter, The petitioner questioned the validity of SCN and order issued by the state GST authority as Investigation was initiated by Central Tax authority under CGST Act and the same were still pending.

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