HC upheld GST Show Cause Notices based on intelligence-based enforcement actions

R.K. Ispat Ltd. Vs Union of India and others (Jammu And Kashmir High Court ) Conclusion: Cross-empowerment under Section 6(1) of the CGST Act was automatic and did not require a separate Government notification. Both Central and State GST officers possess concurrent jurisdiction to initiate intelligence-based enforcement actions. The Joint Commissioner, CGST was competent to issue show cause notices regardless of the monetary threshold; limits in CBIC circulars were administrative, not jurisdictional. Composite notices for multiple years not barred by statute. Held: Assessee-company was engage...