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State GST officers are authorised under section 4 of the IGST Act to act as proper officers for IGST purposes, including detention and confiscation of goods in inter-State transit. A further Central Government notification is required only to prescribe exceptions or conditions, not for the general conferment of authority; a State Commissioner may validly allocate those functions under the State GST law. By the deeming effect of sections 4 and 20 of the IGST Act, confiscation orders issued by State proper officers are appealable under the State GST Act. The restriction on appeals to Central GST officers does not bar an appeal to the State appellate authority.
State GST officers are authorised under section 4 of the IGST Act to act as proper officers for IGST purposes, including detention and confiscation of goods in inter-State transit. A further Central Government notification is required only to prescribe exceptions or conditions, not for the general conferment of authority; a State Commissioner may validly allocate those functions under the State GST law. By the deeming effect of sections 4 and 20 of the IGST Act, confiscation orders issued by State proper officers are appealable under the State GST Act. The restriction on appeals to Central GST officers does not bar an appeal to the State appellate authority.
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