Officer Appointed Under State GST Act Is Authorised To Discharge Duties As Proper Officer For IGST & CGST

The Allahabad High Court has held that officers appointed under the State Goods and Services Tax (SGST) Act are authorized to discharge duties as "proper officers" for Integrated GST (IGST) and Central GST (CGST) matters.

The court clarifies that dual appointments under state and central laws are valid, ensuring seamless enforcement and reducing jurisdictional conflicts.

Dismissing challenges to such appointments, the bench underscored that GST is designed on the principle of cooperative federalism and requires smooth coordination between state and central authorities to avoid jurisdictional conflicts.