GST Commissioner can Designate Proper Officers for Assessment under TNGST Act: Madras HC

The Madras High Court ruled that the GST Commissioner has the authority to designate proper officers for tax assessment under the Tamil Nadu GST Act (TNGST). This decision came after a challenge to the jurisdiction of officers who had conducted assessments. The court’s ruling affirms the commissioner’s power to delegate responsibilities and clarifies the legal framework for GST assessments in Tamil Nadu. This could influence how GST cases are handled in the state.