GST DAILY – 407 : State tax authority can issue a notice under IGST if goods are detained under the cross-authorization provision: HC

THE HON’BLE CUTTACK HIGH COURT IN THE CASE OF

Narayan Sahu V/s Union of India, decided on 26-11-2024

 👉 Issue:-

✔️ Can State tax authority issue a notice under IGST?

👉 The Hon’ble High Court Judgement:-

✔️ Appointment of state tax officer under cross authorization provisions of Integrated Goods and Services Tax Act, 2017 empowers them to correspondingly act under IGST Act; petitioner challenging jurisdiction of notice issued by state tax officer, appointed as proper officer under cross authorization provision was to be dismissed.

Section 4 of Integrated Goods and Services Tax Act, 2017