Section 73 of the CGST Act, 2017 – Assessment Order—Proper Officer —-- The petitioner is a Special Class Civil Contractor executing various Civil Contracts for the State and Central Government, challenged the Assessment Order, dated 05.05.2022. The Assessment Order imposed GST on certain Works Contracts said to have been executed in the State of Telangana. The Counsel for the Petitioner relied Notification No.37, dated 30th June, 2017 wherein proper officers have been stated. The Counsel further submitted the authorization was issued by the Joint Commissioner only to conduct inspection of the business records relating to Taxable person vide Form GST INS-1, dated 20.11.2019, and that no power was given to the first Respondent to assess the case of the Petitioner. The court observed that the notice came to be issued much prior to amendment to Rule 142 (1A), the mandate that was required to be followed has been followed. The Section 4 contemplates that, the Officers appointed under the SGST Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council notify. In view of the above, it cannot be said that, the first Respondent is not competent to assess the case of the Petitioner under IGST Act. Further a remedy of Appeal is available to the Petitioner. The court saw no merit in the Writ Petition.

 Held that:- The Hon’ble High Court dismissed the writ Petition.