Commissioner empowered to designate proper officer for completion of assessment under TNGST: Madras HC

Abhinaya Constructions Vs State of Tamil Nadu (Madras High Court) Madras High Court held that Commissioner is duly empowered to designate proper officer for completion of assessment under Tamil Nadu Goods and Services Tax Act, 2017 [TNGST Act]. Facts- The impugned orders are primarily challenged on the ground that the Commissioner has no authority to delegate the power to the third respondent to pass the impugned order. It is submitted that the Commissioner has delegated the powers to the third respondent in exercise of power under Section 5 of the respective GST Enactments, pursuant to which,...