Judicial Corner: GST- The Madras High Court upheld the jurisdiction of an Intelligence Officer to pass assessment orders under the GST law. The assessee challenged the assessment orders on the grounds that, according to a circular Circular No.23/2021 [PP2/GST-15/54/2021], dated 04.10.202, Intelligence Officers should not adjudicate such matters. However, the Hon’ble Madras High Court  held that there is no prohibition under the GST Act preventing an Intelligence Officer from passing such orders and that the assessee was not prejudiced by this.(22.08.2024)

GST:

The Madras High Court upheld the jurisdiction of an Intelligence Officer to pass assessment orders under the GST law. The assessee challenged the assessment orders on the grounds that, according to a circular Circular No.23/2021 [PP2/GST-15/54/2021], dated 04.10.202, Intelligence Officers should not adjudicate such matters. However, the Hon’ble Madras High Court  held that there is no prohibition under the GST Act preventing an Intelligence Officer from passing such orders and that the assessee was not prejudiced by this.

Tvl. Sri Paranjothi Traders v. State Tax Officer (Intelligence) [2024] 165 taxmann.com 513 (Madras)