Centre, state tax officers can take intelligence based enforcement actions for all purposes: CBIC

“Central and state tax officers are authorized to be proper officers for respective Central and State GST Acts and no separate notification is required,” the Board has said. Tax officers at the level of Centre and state can take intelligence based enforcement actions for all purposes including refunds, the Central Board of Indirect Taxes and Customs has said.

The Board’s policy wing clarified that cross-empowerment of tax officials is absolute and non-conditional, in an internal note to the Director General of GST Intelligence (DGGI), last week.

The communication was issued in response to reference on whether intelligence based enforcement actions initiated by Central Tax officers against tax payers assigned to state tax administration get covered under the provisions of Central GST Act or a specific notification is required for cross-empowerment. Also, whether a notification is needed if conditions are imposed on powers given to the officers.

“Central and state tax officers are authorized to be proper officers for respective Central and State GST Acts and no separate notification is required,” the Board has said.

“In the absence of any such conditions, the power of cross-empowerment under Section 6(1) of the CGST Act is absolute and not conditional,” the Board noted.

Source: indiatimes.com