Proper officer under GST - Vires of Section 6(1) of the Goods and Service Tax Act, 2017 - it is...

Proper officer under GST - Vires of Section 6(1) of the Goods and Service Tax Act, 2017 - it is submitted that the State authority lacks jurisdiction to investigate and bring to assessment any amounts having regard to the peculiar circumstances of the case - Petition dismissed since an alternative remedy is available - HC .....

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