Madras High Court: Intelligence Officer Empowered to Pass Orders Under GST

In the case of Tvl. Sri Paranjothi Traders v. State Tax Officer (Intelligence) [W.P. (MD) No. 1148 of 2024 dated July 01, 2024], the Madras High Court ruled that an Intelligence Officer is empowered to pass orders under the Goods and Services Tax (GST) regime if the officer falls within the definition of a “proper officer” under Section 2(91) of the Central Goods and Services Tax Act (CGST Act).

The court dismissed the writ petition, affirming that the Intelligence Officer, designated as a proper officer, has the authority to take actions such as issuing orders related to tax assessment, demand, or any GST-related matter as prescribed by law.

Key Points:

Proper Officer Definition: Section 2(91) of the CGST Act defines a “proper officer” as the officer assigned the duty by the Commissioner of State or Central tax, allowing them to take actions under the Act.

Intelligence Officer’s Role: The Intelligence Officer, as a proper officer, can exercise powers such as passing tax orders, issuing show cause notices, and carrying out investigations under the GST framework.

Judicial Backing: This ruling confirms that the Intelligence Officer is not limited to investigative roles but can also issue orders related to GST compliance.

This judgment clarifies the scope of powers held by Intelligence Officers in the GST system, ensuring their role in maintaining compliance and enforcement.

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