Summary
- The Gujarat High Court has ruled that State GST officers are inherently authorized as "proper officers" under Section 4 of the Integrated Goods and Services Tax Act, 2017, eliminating the need for a separate Central Government notification.
- This decision validates actions taken by State authorities in inter-state transactions unless limited by the GST Council, affirming the appeal process under Section 107 of the Gujarat Goods and Services Tax Act, 2017.
- The ruling arose from a case involving M/s Jai Ganesh Enterprise, whose goods were detained by State Tax authorities despite no discrepancies found during verification.
- The Court emphasized that notifications are only required if specific exceptions are introduced by the Central Government, leaving open avenues for statutory redressal through State
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