Scrutiny of return notice jurdistion

Both has power but for a matter and period if one has started the scrutiny/investigation the other jurisdiction officer cannot take up the matter until it is finished.

Same way even the DGGI can start a scrutiny. So there are actually 3 bodies which can start a proceeding - DGGI, Central Jurisdictional officer and State Jurisdictional Officer.

Jurisdiction officer are different for CGST & SGST