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No GST Council Recommendation, No ‘Proper Officer’ Status; MP HC Quashes Order
Case Law Details
- Case Name
- Subhash Chandra Narendra Kumar Nahar Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madhya Pradesh HC
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Subhash Chandra Narendra Kumar Nahar Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court)
The Madhya Pradesh High Court decided two writ petitions together due to similarity of issues, taking facts from one petition for convenience. The petitioner challenged an order dated 30.12.2025 passed by the Assistant Commissioner of State Tax, Anti-Evasion Bureau, Indore, whereby a tax liability of ₹7,01,61,092 was imposed.
The primary contention raised by the petitioner was that the authority who passed the impugned order was not a “Proper Officer” as defined under Section 2(91) of t...
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