GST cross empowerment for power to babu or facilitation to taxpayer?

Sir, timely article sir. I think nothing wrong in APSGST Chief Commissioner’s instructions in view of the fact that section 6 provides for dual empowerment when no restriction by way of notification/order limiting use of such powers in respect of units allotted to Central or state as the case may be. Trade also in confusion as to why central tax officer is asking data when they are actually allotted to state and vice versa. But real problem appears to me that whether any Central tax officer has got power to take any action in respect of state tax unless specifically being declared as proper officer for taking such action under particular section of SGST act, by way of notification or order issued under section 6 of that state SGST Act. In other words though the blanket empowerment is given vide section 6 of CGSTA, to State officers to take actions under SGST Act and vice versa. In tune with the Govt policy of single control in all areas or only certain areas , it should achieved/regulated accordingly through the proper notifications issued under section 6 of CGSTA/SGSTA. If Govt intention is to have dual control with regard to enforcement etc (,as indicated in 9th GSTC minutes, notification should be issued accordingly and detailed circular or guidance note which is to be followed by both Central and State officers as to how to carryout enforcement action maintaining harmony between state and Central officers, shall be issued immediately. For example proper officer for section 70 of CGST Act is Superintendent as per notification/order issued under CGST Act there should be an order/notfn issued under SGST Act also notifying that Superintendent is proper officer for Section 70 of SGST Act (or stating whoever is proper officer u/s 70 of CGSTA the same Central officer is proper officer under section 70 of SGSTA) also and vice versa. Similar should be for other sections like section 67, 73, 74 etc. Please examine sir. Regards

mallikarjun reddy c 10/09/2018