https://www.taxtmi.com/highlights?id=50395 Proper Officer - territorial Jurisdiction - Power to appoint 'proper officer' is with the Government u/s 3(2) read with section 5 - By way of circular, and notification issued by the Board, Central Excise Officers entrusted the duties of Proper Officer under GST - The mistake, showing them as issued by the 'Board' stands corrected, as having issued by the "Government" - Petition dismissed. en-us Tue, 26 Nov 2019 12:24:51 +0530 Tue, 26 Nov 2019 12:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50395 Proper Officer - territorial Jurisdiction - Power to appoint 'proper officer' is with the Government u/s 3(2) read with section 5 - By way of circular, and notification issued by the Board, Central Excise Officers entrusted the duties of Proper Officer under GST - The mistake, showing them as issued by the 'Board' stands corrected, as having issued by the "Government" - Petition dismissed. Highlights GST Tue, 26 Nov 2019 12:24:51 +0530 https://www.taxtmi.com/highlights?id=50395