Cross-Empowerment under Section 6 of the CGST Act is Automatic and Intelligence-Based Enforcement is valid regardless of Taxpayer Assignment
Last updated: 14 November 2025
Court :
High Court of Jammu and Kashmir and Ladakh
Brief :
The Hon'ble High Court of Jammu and Kashmir and Ladakh in the case of in R.K. Ispat Ltd. v. Union of India and others [WP(C) No. 1074/2024, order dated September 30, 2025] held that cross-empowerment under Section 6 of the CGST Act is automatic and does not require a separate government notification unless conditions are imposed; intelligence-based enforcement actions can be initiated by either Central or State authorities regardless of taxpayer assignment; the Joint Commissioner is competent to issue show cause notices even when amounts involved are below Rs. 1 crore; and bunching of show cause notices across multiple assessment years under Section 74 is not expressly prohibited.
Citation :
WP(C) No. 1074/2024, order dated September 30, 2025
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Bimal Jain
Published in GST
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