State-Tax Officers authorised can act as 'proper-officer' for IGST Act

Last updated: 14 December 2024

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The Orissa High Court has ruled that State Tax Officers are authorised to act as 'Proper Officers' under the Integrated Goods and Services Tax (IGST) Act, 2017. This decision means that officers appointed under State GST laws can perform functions related to IGST, subject to government notifications. The court dismissed a petition challenging the jurisdiction of a State Tax Officer who had issued a demand for tax and penalty, finding no specific notification limiting such cross-authorisation.

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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