Section 6(1) CGST deems State/UT GST officers proper officers unless notification imposes conditions and permits intelligence-based Central action below Rs1cr
Case-Laws
GST
The HC dismissed the petitions and upheld the impugned proceedings. It held that Section 6(1) CGST creates automatic cross-empowerment: officers appointed under State/UT GST Acts are deemed proper officers for CGST unless the Government, on Council recommendation, issues a notification imposing conditions. No separat
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