State-Tax Officers authorised can act as ‘proper-officer’ for IGST Act: Orissa HC

Narayan Sahu Vs Union of India and others (Orissa High Court) The Hon’ble Orissa High Court in the case of Narayan Sahu v. Union of India & Ors. [Writ Petition (Civil) No. 28012 of 2024 dated November 26, 2024] held that officers of State Tax are authorized to be Proper Officers as per Section 4 of the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”). The officers of State Tax are authorized to be proper officers under IGST Act subject to exceptions and conditions to be notified by the Government. Noting that there was no notification to limit the State Tax authorities to...