Jurisdiction – Competency to issue SCN – absence of any notification under Section 4 of IGST Act – 2017 – The officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST

Goods and Services Tax – Jurisdiction – Competency to issue SCN – absence of any notification under Section 4 of IGST Act – 2017 – The officers appointed under the MPGST Act are authorized to be prope

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