State-Tax Officers authorised can act as 'proper-officer' for IGST Act
Last updated: 14 December 2024
Court :
Orissa High Court
Brief :
The Hon'ble Orissa High Court in the case of Narayan Sahu v. Union of India & Ors. [Writ Petition (Civil) No. 28012 of 2024 dated November 26, 2024] held that officers of State Tax are authorized to be Proper Officers as per Section 4 of the Integrated Goods and Services Tax Act, 2017 ("the IGST Act"). The officers of State Tax are authorized to be proper officers under IGST Act subject to exceptions and conditions to be notified by the Government. Noting that there was no notification to limit the State Tax authorities to cross-authorize on IGST matters, dismisses the petition accordingly and upholds the order.
Citation :
Writ Petition (Civil) No. 28012 of 2024 dated November 26, 2024
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Bimal Jain
Published in GST
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