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GST - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Jurisdiction of the officer u/s 67(1) - Validity of order of ...


High Court Rules Against GST Officer's Illegal Order u/s 67(1) Due to Lack of Written Authorization.

April 22, 2020

Case Laws     GST     HC

Jurisdiction of the officer u/s 67(1) - Validity of order of prohibition - confiscation of goods -In this view of the matter and looking to the order of prohibition so passed in GST INS 03, the said order passed by respondent No. 1, without reference to the order of authorisation in writing, is illegal and without jurisdiction. Therefore, it is hereby set aside - HC

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