GST Commissioner can Designate Proper Officers for Assessment under TNGST Act: Madras HC [Read Order]
The GST Act requires that assessments be conducted by a "proper Officer," a designation that the Commissioner can assign in accordance with Section 2(91) of the TNGST Act
By Navasree A.M - On August 27, 2024 1:08 pm - 2 mins read
In a recent ruling, the Madras High Court ruled that the GST ( Goods and Services Tax ) commissioner can designate the proper officers for the assessment under TNGST ( Tamil Nadu Goods and Services Tax ) Act, 2017. The assessee, Abhinaya Constructions challenged the impugned GST orders on the basis that the Commissioner of…
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