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of Power of CBIC to issue circular and delegate the functions of 'Proper officer' to issue Audit Report - The High Court held that the impugned circulars are intra vires and legally valid. It was concluded that the Central Government and the Board exercised their powers under Sections 3 and 5 of the CGST Act correctly. - The Court found that the officers who issued the audit report and show cause notices were indeed 'proper officers' as defined under Section 2(91) of the CGST Act. The circulars assigning these functions were valid, and the actions taken by these officers were within their legal powers and jurisdiction.
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