Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Tvl. Sri Paranjothi Traders v. State Tax Officer (Intelligence) [W.P. (MD) No. 1148 of 2024 dated July 01, 2024] dismissed the writ petition and thereby held that the Intelligence Officer is empowered to pass the orders under GST when the same falls within the definition of proper officer under Section 2(91) of the Central Goods and Services Tax Act ("the CGST Act").
Citation :
W.P. (MD) No. 1148 of 2024 dated July 01, 2024
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