Narayan Sahu Vs Union of India and others
Date: November 25, 2024
Subject Matter
State Tax officers are authorized to act as proper officers for the IGST Act, without any currently effective notification limiting their authority
Summary
In the case of Narayan Sahu v. Union of India & Ors., the Orissa High Court addressed whether officers appointed under the State Goods and Services Tax Act can act as 'proper officers' under the Integrated Goods and Services Tax Act. The petition…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Mr. Gupta, learned advocate virtually appears on behalf of petitioner. He submits, impugned is order dated 26 th September, 2024 said to be demand of tax and penalty, by which total of almost ₹41,00,000/- (forty one lakhs) has been demanded. The notice stood issued by the proper officer, who is Assistant Commissioner of State Tax. He submits,…