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  • IGST Act, Proper Officers, Show Cause Notice, Tax Officers
  • IGST Act, Proper Officers, Show Cause Notice, Tax officers

Key Ruling: State Tax Officers Authorized as Proper Officers under IGST Act

Case: Narayan Sahu v. Union of India & Ors.Court: Orissa High CourtDate: November 26, 2024 Facts of the Case 1. Background The Assistant Commissioner of State Tax issued a Show…

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  • Show Cause Notice
  • Goods and service tax, GST, Show Cause Notice

Order Without Opportunity to Reply Violates Natural Justice: Madras High Court

In a significant judgment, the Madras High Court in Sundarapandian v. State Tax Officer-1 [W.P. (MD) 17429/2024, dated July 29, 2024] ruled that issuing an order without providing the taxpayer…

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