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2018 (9) TMI 1417 - HC - GSTJurisdiction - Competency to issue SCN - sole contention of the learned counsel for the petitioner is that in absence of any notification under Section 4 of IGST Act, 2017, the respondent No.4 is not competent to issue show cause notice and the impugned seizure memo dated 15.07.2018 is wholly without jurisdiction - Held that:- The officers appointed under the MPGST Act, 2017 was authorized to be proper officers for the purposes of the IGST Act. The officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the petitioner that no notification was issued and in absence of any notification under Section 4 of the IGST Act has no force, the contention of the petitioner cannot be accepted that the action of the respondent No.4 is wholly without jurisdiction. Petition dismissed with liberty to avail the remedy of appeal provided under the statute.
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