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 cross-authorize on IGST matters, dismisses the petition accordingly and upholds the order
Facts:
Mr. Narayan Sahu (“the Petitioner”) were served a SCN by the proper officer i.e. Assistant Commissioner of State Tax, who lacked jurisdiction and power to issue the notice.
Subsequently, an Order dated September 26, 2024 (“the Impugned Order”) was issued which demanded of tax and penalty, by which total of almost INR 41,00,000/-.
It was contended that the cross authorization is vague inasmuch as subsequent notification have not been made delineating jurisdictions and functions.
Hence, aggrieved by the current circumstances, the Petitioner filed the present writ petition.
