Central Tax Officers and DGGI Hold Nationwide Authority to issue SCNs: Rajasthan HC

The Rajasthan High Court has ruled that central tax officers and the Directorate General of GST Intelligence (DGGI) have nationwide authority to issue Show Cause Notices (SCNs) under GST law. This ruling has clarified the jurisdictional reach of these authorities in enforcing GST compliance across India. It strengthens the ability of the authorities to pursue tax evasion cases and issue SCNs, even if the alleged offence occurred outside their local jurisdiction. This decision is significant for the administration and enforcement of GST, ensuring that officers can address violations wherever they occur within the country.