https://www.taxtmi.com/caselaws?id=762548 Kerala HC examined a challenge to a show cause notice issued by State Tax Authority allegedly without jurisdiction due to absence of notification under Section 6(1) of CGST Act, 2017. The court held that officers appointed under State GST Act are inherently proper officers for CGST Act purposes, and notification is only required when restrictions or conditions need to be imposed. However, noting conflicting precedent from Madras HC in Tvl. Vardhan Infrastructure case, the court referred the matter to Division Bench for authoritative pronouncement on jurisdictional requirements. en-us Thu, 07 Nov 2024 00:00:00 +0530 Fri, 27 Jun 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762548 Kerala HC examined a challenge to a show cause notice issued by State Tax Authority allegedly without jurisdiction due to absence of notification under Section 6(1) of CGST Act, 2017. The court held that officers appointed under State GST Act are inherently proper officers for CGST Act purposes, and notification is only required when restrictions or conditions need to be imposed. However, noting conflicting precedent from Madras HC in Tvl. Vardhan Infrastructure case, the court referred the matter to Division Bench for authoritative pronouncement on jurisdictional requirements. Case-Laws GST Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762548