Advantage India Logistics (P.) Ltd. v. Union of India
Date: August 23, 2018
Subject Matter
State tax officers are authorized to be proper officers for the purpose of IGST even if proper officer notification is not issued under Section 4 of the IGST Act
Summary
According to the petitioner, M. P. State Government or officials authorized under the MPGST Act, 2017 have no jurisdiction to exercise the powers under the Integrated Goods and Services Act, 2017 (in short "the IGST Act, 2017), particularly unde…
P.K. Jaiswal, J. - In the present writ petition, the petitioner - Advantage India Logistics Private Limited is praying for quashment of seizure memo dated 15.07.2018 (Annexure-P/1) issued under Section 129(1) of Madhya Pradesh Goods & Services Tax Act, 2017 (in short "the MPGST Act, 2017"). 2. According to the petitioner, M. P. State Government or officials authorized under the…