GST Officer Appointed Under Karnataka GST Act Qualifies as Proper Officer Under IGST Act Through Cross-Empowerment Provisions
Case-Laws
GST
The HC held that an officer appointed under Section 6 of the Karnataka GST Act qualifies as a proper officer under Section 4 of the IGST Act through cross-empowerment provisions. The court determined that challenges to confiscation orders passed under Section 130 must proceed through statutory appeal mechanisms under Section 107 of KGST rather than
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