Proper Officer under GST: A Jurisdictional Dilemma

by | Dec 17, 2021 | Articles

NITYA Tax Associates is pleased to present their recent write-up in the ‘Article’ series on trending indirect tax issues. A gist of the next article is as under:

Article 81 – “Proper Officer under GST: A Jurisdictional Dilemma” 

The dilemma as regards Proper Officer under GST law is mystifying with each passing day and it gets bolstered as and when a judgment is pronounced on the aspect of whether a function exercised by an officer under GST is within the domain assigned to the Proper Officer. Recently, the Allahabad High Court in the case of Maa Geeta Traders v. CCT, 2021-VIL-836-ALH, re-ignited the dispute and posed questions as regards assignment of function to Proper Officer vis-à-vis delegation of powers by Commissioner as an alternate tool to assign functions. 

Through this article, our Partner, Mr. Dharnendra Kumar Rana, Managing Associate, Mr. Sourabh and Associate, Mr. Mohit Pugalia have critically analysed the aforesaid judgment of the Allahabad High Court and how it does not apply to the Central GST Law.

Please click on the below link to read our latest article titled Proper Officer under GST: A Jurisdictional Dilemma on the issue.

NITYA I Proper Officer under GST- A Jurisdictional Dilemma I Indirect Tax I Article 81

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