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The Tax Publishers 2022 TaxPub(GST) 1498 (AP-HC) : (2022) 108 ITPJ (G) 0763
ANDHRA PRADESH GOODS AND SERVICE TAX ACT, 2017
Section 71
Proper Officer for the functions referred to section 71(1) of the Act, would be the three officers referred to in the column designation of officer authorized and one such Officer being Jt. Commr. of (ST) working in the Division, therefore, the authorization given by the Jt. Commissioner pursuant to the Gazette Notification issued by the Ch. Commissioner authorizing certain categories of persons cannot be found fault with.
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Proper office - Power to access to business premises - Power to access to premises was tranferred - Validity
Assessee challenged exercise of power under section 71 of APGST Act, by which first officer issued authorization to inspect the business premises of the assessee in favour of second officer. Assessee challenged the authorization for access to business premises given by Ch. Commissioner to Jt. Commissioner and contended that it was contrary to sub-section 91A of section 2 read with 5(1) and 5(3) of APGST Act.Held: As it was evident that the Proper Officer for the functions referred to section 71(1) of the Act, would be the three officers referred to in the column designation of officer authorized and one such Officer being Jt. Commr. of (ST) working in the Division. Therefore, the authorization given by the Jt. Commissioner pursuant to the Gazette Notification issued by the Ch. Commissioner authorizing certain categories of persons cannot be found fault with.
REFERRED :
FAVOUR : In favourof revenue.
A.Y. :
ANDHRA PRADESH HIGH COURT
C. PRAVEEN KUMAR & A.V. RAVINDRA BABU
Bommineni Ramanjaneyulu v. Jt. CST
Writ Petition No. 26870 of 2021
15 September, 2022
Petitioner by : Shaik Jeelani Basha
Respondents by : Y.N. Vivekananda, Government Pleader for Commercial Tax.
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