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NARAYAN SAHU vs. UNION OF INDIA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
Sameer Gupta
Res. Counsel
Sunil Mishra

Petitioner / Applicant

NARAYAN SAHU
Respondent UNION OF INDIA AND OTHERS
Court Orissa High Court
State

Odisha

Date Nov 26, 2024
Order No.

W. P. (C) No. 28012 of 2024

Citation

2024(11) TAXREPLY 11852
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ORDER

JUDGMENT ARINDAM SINHA, J. 1. Mr. Gupta, learned advocate virtually appears on behalf of petitioner. He submits, impugned is order dated 26th September, 2024 said to be demand of tax and penalty, by which total of almost Rs. 41,00,000/- (forty one lakhs) has been demanded. The notice stood issued by the proper officer, who is Assistant Commissioner of State Tax. He submits, the authority lacked the jurisdiction and power to issue the notice. 2. He draws attention to section 4 in Integrated Goods and Services Tax Act, 2017. The provision is reproduced below. “4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.- Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government....

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