Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]

The Himachal Pradesh government has given more legal powers to officers of the State Taxes and Excise Department working in the GST wing. This decision was announced through an official office order issued by the Commissioner of State Taxes and Excise.

As per the order, senior GST officers such as Joint Commissioners, Deputy Commissioners, and Assistant Commissioners will now act as “Proper Officers” under the Himachal Pradesh Goods and Services Tax (HPGST) Act, 2017. These officers are posted in enforcement, audit, taxpayer services, and other GST-related wings of the department.

Being declared a “Proper Officer” means that these officials are now legally authorised to issue notices, conduct proceedings, and pass orders under specific sections of the GST law. The powers have been granted under Section 74A and Section 75 of the HPGST Act. These sections mainly deal with cases related to tax evasion, fraud, incorrect tax claims, and the procedures to be followed while deciding such cases.

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The order also says this step in addition to powers already given earlier in September 2024. By clearly define authority of officers, government aims to avoid legal disputes and make GST enforcement strong in state. Officials say the move help ensure smooth tax administration and fast resolution of GST cases across Himachal Pradesh.

GST collection in Himachal Pradesh growing steady in recent years. According to government data, state receive over Rs 5,300 crore from its share of GST and more than Rs 2,800 crore from Integrated GST (IGST) in financial year 2023-24, total more than Rs 9,300 crore. State political leaders say GST revenues increase about 14% every year, and overall revenue from all taxes include GST continue to grow because of better compliance and administration.

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