The Madhya Pradesh High Court has quashed a demand order of over ₹7 crore, holding that an Assistant Commissioner cannot act as a “Proper Officer” in the absence of a valid recommendation by the GST Council. The Bench of Justice Vijay Kumar Shukla and Justice Alok Awasthi has observed that the concept of “Proper Officer”…
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Whether Assistant Commissioner Can Act as ‘Proper Officer’ Without GST Council Recommendation? Madhya Pradesh High Court Quashes Rs. 7 Cr Demand
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Assistant Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.
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