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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST enforcement powers assigned to specific tax officer ranks, clarifying 'proper officer' for sections 67 and 78 actions</h1> CBIC assigns 'proper officer' functions for specified provisions of the CGST Act, 2017 and related rules (other than registration and composition) to designated Central Tax officers. Principal Commissioner/Commissioner is designated for actions under section 67(7) and the proviso to section 78, with legal effect that these functions are exercisable only at that level. Additional/Joint Commissioner is designated for specified powers under sections 67 and 71, provisos to sections 81 and 129(6), and rules 139 and 140, making those authorities the competent officers for those measures. Deputy/Assistant Commissioner, Superintendent, and Inspector are similarly designated for enumerated sections and rules (including refund, assessment, audit, inspection, demand and recovery, confiscation, and procedural rules), determining the lawful jurisdictional officer for each listed function.
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