Madhya Pradesh High Court Holds GST Order Invalid Where Proper Officer Not Notified as Required Under Section 6(1) of UTGST Act
The Madhya Pradesh High Court quashed a GST liability order, holding that an Assistant Commissioner of State Tax cannot act as a ‘Proper Officer’ without a specific notification based on Council recommendation under Section 6(1) of the Union Territory GST Act, 2017. The Court clarified that orders by unauthorized officers are without jurisdiction and liable to be set aside.
