{"id":34968,"date":"2023-06-23T12:26:17","date_gmt":"2023-06-23T06:56:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=34968"},"modified":"2023-07-09T05:59:00","modified_gmt":"2023-07-09T00:29:00","slug":"authority-of-state-tax-officer-on-matter-related-to-cgst","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/authority-of-state-tax-officer-on-matter-related-to-cgst\/","title":{"rendered":"Authority of State Tax Officer on matter related to CGST"},"content":{"rendered":"<p>A person is registered under GST Act falling under the jurisdiction of Central Tax Officer. Business\u00a0 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.<\/p>\n<p>Is the action by State Tax Officer legal? Do the State Tax Officer have authority\u00a0 to inspect as well as initiate a proceeding in the matter of a registered person falling under the jurisdiction of Central tax Officer?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[340],"qa_category":[69],"qa_tag":[984,192,985],"class_list":["post-34968","qa","type-qa","status-publish","hentry","qa_expert-advocate-c-b-thakar","qa_category-gst","qa_tag-central-tax-officer","qa_tag-gst","qa_tag-state-tax-officer"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/34968","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34968"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34968"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=34968"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=34968"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=34968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}