High Court of Gujarat
Jai Ganesh Enterprise v. Union of India
For revenue
R/SPECIAL CIVIL APPLICATION NO. 9269 OF 2026
High Court of Gujarat
R/SPECIAL CIVIL APPLICATION NO. 9269 OF 2026
Where State GST officer intercepted consignment in transit, found no quantity discrepancy but initiated penalty proceedings alleging reuse of documents, State GST officers were competent to act as proper officers under IGST Act where State Commissioner’s order designated them under State GST law; no separate Central notification was required.
Orders passed by State GST proper officers while exercising IGST powers were appealable before the State appellate authority by virtue of cross-empowerment; as an efficacious statutory remedy existed against confiscation and penalty orders, invocation of writ jurisdiction without exhausting appeal was impermissible
Section 4, read with Section 20 of Integrated Goods and Services Tax Act, 2017; Section 129, read with Section 107, of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.
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Delhi High Court
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