https://www.taxtmi.com/caselaws?id=795372 Section 4 of the Integrated Goods and Services Tax Act, 2017 independently authorises officers appointed under State GST or Union Territory GST law as proper officers, unless notified exceptions or conditions apply. A State Commissioner's order specifying and delegating functions may therefore enable State officers to conduct IGST enforcement, including detention and confiscation, without a further Central Government notification. Through the cross-empowerment under the IGST Act, orders of State proper officers are subject to the State GST appellate framework. Section 6(3) of the Gujarat GST Act excludes only appeals before Central GST officers and does not prevent an appeal to the State appellate authority under Section 107. An efficacious statutory appeal is consequently available, limiting writ intervention. en-us Mon, 13 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795372 Section 4 of the Integrated Goods and Services Tax Act, 2017 independently authorises officers appointed under State GST or Union Territory GST law as proper officers, unless notified exceptions or conditions apply. A State Commissioner's order specifying and delegating functions may therefore enable State officers to conduct IGST enforcement, including detention and confiscation, without a further Central Government notification. Through the cross-empowerment under the IGST Act, orders of State proper officers are subject to the State GST appellate framework. Section 6(3) of the Gujarat GST Act excludes only appeals before Central GST officers and does not prevent an appeal to the State appellate authority under Section 107. An efficacious statutory appeal is consequently available, limiting writ intervention. Case-Laws GST Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795372