GST Consultant
15986 Points
Posted on 03 June 2022
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.