TaxTMI 
TaxTMI 
2026 (7) TMI 1258
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....- has been confirmed in lieu of confiscation of goods and conveyance. 2.1 The petitioner is also challenging the summary order in Form GST DRC-07 dated 24.04.2026 passed by the respondent No. 4 under Rule 142(5) of the Central Goods and Services Tax Rules, 2017 (for short 'the CGST Rules'). The petitioner is also challenging the cross-empowerment of the Gujarat Goods and Services Tax officers to perform the functions of proper officers under the IGST Act. 2.2 That for the sake of brevity, the Gujarat Goods and Services Tax Act, 2017 shall be referred as 'GGST Act'. Brief facts 3. The petitioner is the buyer of the goods (Pan Masala and Tobacco) and a registered dealer under GST. The goods are being sold by M/s Ram Trading Company. It is undisputed that the petitioner and the seller are duly registered under GST. That, while the goods were in transit, the consignment was intercepted by the respondent No. 4 on 25.02.2026 and statement of the driver was recorded in Form GST MOV-01. It is the case of the petitioner that at the time of interception, the driver duly furnished E-invoices and E-way bills pertaining to accompanied goods, and, after recording the statement of dri....
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....d issued an order dated 23.06.2017 specifying the proper officer under the GGST Act, the same will not empower such officers as mentioned therein to pass the orders unless, there is a notification issued under section 4 of the IGST Act empowering such officers to exercise their powers. 4.1 Learned advocate, Mr. Samir Gupta has also referred that the GST Council in its 22nd meeting held on 06.10.2017, included a proposal for issuing notification on cross empowerment for ensuring single interface under GST. However, the same is not issued and hence, the functioning of the proper officer through the circular/order dated 23.06.2017 by the State officers, who are delegated the power by the Commissioner, is dehors the statutory scheme of the IGST Act and the State GST Act and thus, the impugned orders are required to be quashed and set aside. It is submitted that pursuant to the recommendation of the GST Council, the respondent No. 1 issued notification dated 13.10.2017, to cross empower the State officers for processing and grant of refund which specifies that the officers of the State tax are authorized to be proper officers for the purposes of Section 54 or Section 55 of the said A....
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....f Haryana, (2023) 153 taxmann.com 353 (Punjab & Haryana), the High Court of Madhya Pradesh in the case of Advantage India Logistics (P) Ltd. vs. Union of India, (2018) 98 taxmann.com 120 (Madhya Pradesh) and the High Court of Calcutta in the case of Jageswar Saw vs. Deputy Commissioner of Revenue, State Tax, Bureau of Investigation, (2026) 185 taxmann.com 853 (Calcutta). She has also referred to the provision of section 4 and section 107 of the GST Acts and has submitted that the petitioner can file an appeal against the impugned orders before the appellate authorities under the GGST Act. Thus, she has urged that the writ petition is not maintainable. 6. Adopting the aforesaid submissions, learned Senior Standing Counsel, Mr. Ankit Shah appearing for the respondent Nos.1 and 2 has submitted that the provisions of section 4 of the IGST Act are self-explanatory and they do not require further issuance of any notification promulgating the division of powers of proper officers. It is submitted that the Commissioner of State Tax, Gujarat State, Ahmedabad, vide order dated 23.06.2017 has already prescribed the schedule of the proper officers with the corresponding entries and the sanc....
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.... Central Government on the recommendations of the Council, has to issue the notification. The powers which are to be exercised by the proper officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, are conferred and authorized on the proper officers for the purpose of the operation of the provisions of IGST Act. Thus, there is no ambiguity in the language of the provisions of section 4 of the IGST Act, which categorically and specifically authorizes the officers appointed under the State Goods and Services Tax Act, who are authorized to be proper officers for the purpose of operation of the statutory provisions of the IGST Act and the said authorization of the proper officers of the State Goods and Services Tax Act or the Union Territory Goods and Services Tax are subject to the exceptions and conditions which can be promulgated by the Government on the recommendations of the Council by a notification. It appears that one of such exception was in cases of governing or sanctioning the refund and accordingly, the Central Government issued a Notification No. 39 of 2017, dated 13.10.2017, authorizing the proper officers for the pu....
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....said enabling provisions under Section 20 of the IGST Act, 2017, the provisions of Chapter XIV of GST Act, 2017 which deals with inspection, search, seizure and arrest and power of inspection, search and seizure (Section 67 and 68 of CGST Act, 2017) are applicable to the inter-State supply of goods. 19. As per the provisions of Section 4 of IGST Act, 2017, the officers who are appointed under the State Goods and Services Tax Act or Union Territory Goods & Services Act are authorized to be the Proper Officers in the process of IGST Act, 2017. The said Section is reproduced as under:- 4. Authorization of officers of State tax or Union territory tax as Proper Officer in certain circumstances-Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorized to be the Proper Officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.' 20. Apart from the enabling provisions under the IGST Act, 2017, the Commissioner of State Tax, Haryana ha....
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....mstances. 28. Section 4 of the IGST Act unequivocally mandates that the officer appointed under the said Act or the Union Territory Act are authorised as the proper officer for the purpose of IGST. This authorisation is subject to exceptions and conditions as the government may, on the recommendation of the Council, specify by issuing a notification. 29. No notification has been produced or relied upon before us by any of the parties to assail the issue that persons other than those specified under Section 4 of the IGST Act are to be construed as proper officer. 30. Section 4 of the IGST Act is thus unequivocal. This all encompassing nature of Section 4 can only be curtailed by a specific notification issued by the Government of India on consultation or on the recommendation of the Council. As no such notification or recommendation was produced or relied upon before us, there is no occasion for us to construe otherwise that an officer specified under Section 4 of the IGST Act is not a proper officer. Officers appointed under the CGST Act and the State Act (herein the West Bengal GST Act) are construed, by way of this deeming provision of Section 4 of the ....