2018 (9) TMI 1417

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der Section 129(1) of Madhya Pradesh Goods & Services Tax Act, 2017 (in short "the MPGST Act, 2017"). 2. According to the petitioner, M. P. State Government or officials authorized under the MPGST Act, 2017 have no jurisdiction to exercise the powers under the Integrated Goods and Services Act, 2017 (in short "the IGST Act, 2017), particularly under Section 4 of the IGST Act, 2017. 3. It is also averred that there is no separate notification authorizing officials of the State Government under the IGST Act to exercise powers under the IGST Act, 2017, therefore, the respondent Nos.3 and 4 have no power to inspect, search and seize goods under the IGST Act, 2017 and prayed for its quashment. 4. The sole contention of the learned couns....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sistant Commissioner of State Tax State Tax Officer Inspector of State Tax Taxation Assistant 57 129(3) To issue notice and pass an order in tax and penalty of relation to seized goods Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer 8. Section 20 of the IGST Act provides for the provisions of Central Goods & Services Tax Act (in short "the CGST") relating to inspection, search, seizure etc. Section 68 of the MPGST Act provides the powers of inspection, search and seizure of goods in movement. Section 129 of the MPGST Act provides the power in respect of detention, seizure and release of goods and conveyance in transaction. 9. In the present case, it is an admitted position that the su....