9911796707
TMI Blog2024 (12) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... in section 4 of IGST Act is cross authorization, inter alia, of officers of State Tax. There is no dispute that there has been aforesaid notifications for appointment of proper officers and assignment of powers and duties to them as officers of State Tax. For purposes of the IGST Act, the empowering cross authorization provision says that inter alia, officers of State Tax are authorized to be prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case: For the Petitioner : Mr. Sameer Gupta, Advocate For the Opposite Parties : Mr. Sunil Mishra, Advocate (Standing Counsel) JUDGMENT ARINDAM SINHA, J. 1. Mr. Gupta, learned advocate virtually appears on behalf of petitioner. He submits, impugned is order dated 26th September, 2024 said to be demand of tax and penalty, by which total of almost Rs. 41,00,000/- (forty one lakhs) has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorization is vague inasmuch as subsequent notifications have not been made delineating jurisdictions and functions. 3. He draws attention to disclosures in the writ petition to demonstrate that the Council had proposed delineation of the jurisdictions and functions by suggesting both, provisions in the Act as well as notifications to be made thereunder. On query from Court he submits, the Act d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns dated 24th June and 25th July, both of year, 2017. He submits, thereby there was clear authorization of proper officers under Odisha Goods and Services Tax Act, 2017. The two notifications read together leaves no room for petitioner to contend that impugned demand suffers lack of jurisdiction. There be no interference and the writ petition dismissed. Mr. Gupta submits in reply, the notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horized officers by way of exception or condition. In the circumstances, the appointment and powers of officers of State Tax, as proper officers will, under the cross authorization provision, empower them to correspondingly act under the IGST Act. 7. Second contention of petitioner is that it is deemed to be owner of the consignment being consignee under paragraph-6 of said circular dated 31st Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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