Shanti Prime Publication Pvt. Ltd.
Jurisdiction under GST — According to the petitioner, M. P. State Government or officials authorized under the MPGST Act, 2017 have no jurisdiction to exercise the powers under the IGST Act, 2017, particularly under Section 4 of the IGST Act, 2017 as there is no separate notification authorizing officials of the State Government under the IGST Act to exercise powers under the IGST Act, 2017. Writ petition dismissed observing that officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the petitioner that no notification was issued and in absence of any notification under Section 4 of the IGST Act has no force. — Advantage India Logistics Pvt. Ltd. Vs. Union of India  3 TAXLOK.COM 043 (MP)