Calcutta High Court Rules Proper Officers Under CGST Act Have Jurisdiction; Dismisses Writ for Non-Exhaustion of Statutory Remedy
The Calcutta High Court has held that officers designated as ‘proper officers’ under the CGST Act, 2017, possess the requisite jurisdiction to initiate and adjudicate proceedings. The Court dismissed the writ petition challenging GST demand and penalty, emphasizing the necessity to exhaust the statutory appellate remedy under Section 107 of the CGST Act before invoking writ jurisdiction.
