Proper Officer under GST – An Administrative Chaos!
The widely propagated idea of GST law of ‘One Nation One Tax’ was visualized not only to subsume multiple levies into one but also to bring into bargain a single administration for a taxpayer. The design of law as it stands today not only grants power to both Centre and State GST Authorities for same taxpayer, but also extends it further to various Intelligence / Audit Wings like Directorate General of GST Intelligence. Given the complexity of administration, the disputes are imperative. So much so that the narrative of jurisdiction and administration mystifies each time a judgment is pronounced by a Court.
Through this article, Our Partner, Mr. Dharnendra Kumar Rana, Managing Associate, Mr. Sourabh and Associate, Mr. Mohit Pugalia have attempted to analyze the correctness of the judgment of Yasho Industries and contrast with the judgment of Supreme Court in case of Canon India under Customs law.
Please click on the below link to read our latest article titled “Proper Officer under GST – An Administrative Chaos!“.