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TMI Blog2018 (9) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner that no notification was issued and in absence of any notification under Section 4 of the IGST Act has no force, the contention of the petitioner cannot be accepted that the action of the respondent No.4 is wholly without jurisdiction. Petition dismissed with liberty to avail the remedy of appeal provided under the statute. - Writ Petition No.16266 of 2018 - - - Dated:- 23-8-2018 - Shri Pankaj Kumar Jaiswal And Shri Sunil Kumar Awasthi, JJ. For the Petitioner : Shri Vivek Dalal, learned counsel For the Respondent Nos. 2 to 3 - State : Shri Romesh Dave, learned Government Advocate ORDER PER P.K. JAISWAL, J. In the present writ petition, the petitioner Advantage India Logistics Private Limited is pray ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government shall, on the recommendations of the Council, by notification, specify. 6. From perusal of the aforesaid, it is clear that the officers appointed under the MPGST Act, 2017 was authorized to be proper officers for the purposes of the IGST Act. 7. At present, no notification was issued by the Central Government under Section 4 of the IGST Act. By order dated 12.10.2017, the respondent No.4 was authorized as proper officer and was bestowed with powers such as inspection, search and seizure under Section 68 of the MPGST Act. Serial Nos.31 and 57 of the order dated 12.10.2017 (Annexure-R/1) reads as under :- S. No. Section Functions Assigned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. On inspection, the respondent No.4 in exercise of powers under Section 129(1) of the MPGST Act passed the seizure order (Annexure-P/1) on 15.07.2018. 10. The respondent No.4 in compliance of the statutory mandate under Section 129(6) has passed a final order dated 23.07.2018 directing the petitioner to pay an amount of ₹ 4,20,266/- (minimum) as tax and penalty in terms of Section 129(3) of the MPGST Act. 11. Against the aforesaid final order dated 23.07.2018, statutory appeal under Section 109 of the Act has been provided. 12. Learned counsel for the petitioner has drawn our attention to Article 246-A and 269-A of the Constitution which was brought by one hundred and first (101) amendment on 08.09.2016 and submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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