Answers On Topic: Central Tax Officer
A person is registered under GST Act falling under the jurisdiction of Central Tax Officer. Business of the registered person has been inspected u/s 67 (1) of the SGST Act by the State Tax Officer, the goods has been seized and the proceedings has been further initiated u/s 74. Is the action by State Tax Officer legal? Do the State Tax Officer have authority to inspect as well as initiate a proceeding in the matter of a registered person falling under the jurisdiction of Central tax Officer?
► Read Answer