Tax notice upheld; State Tax officers empowered under IGST Act; Revenue authorities determine ownership of consignment.
Case-Laws
GST
The High Court dismissed the writ petition, upholding the tax authority's jurisdiction and power to issue the notice demanding tax and penalty. The court affirmed that u/s 4 of the IGST Act, officers of the State Tax are cross-authorized as proper officers for the purposes of the IGST Act, subject to any exceptions or conditions specified by the Governmen
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