https://www.taxtmi.com/caselaws?id=392299 The Court upheld the validity of Annexure P/2 Gazette Notification dated 01.07.2017, clarifying it was issued by the Central Government. It also deemed the appointment of Proper Officers via Annexure P/1 Circular valid, stating it was an assignment of functions not requiring a gazette notification. The Court ruled that the appointment of multiple Proper Officers across India was constitutional and necessary for effective tax administration, dismissing the review petitions due to no apparent error on record and emphasizing review power limitations. en-us Tue, 11 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392299 The Court upheld the validity of Annexure P/2 Gazette Notification dated 01.07.2017, clarifying it was issued by the Central Government. It also deemed the appointment of Proper Officers via Annexure P/1 Circular valid, stating it was an assignment of functions not requiring a gazette notification. The Court ruled that the appointment of multiple Proper Officers across India was constitutional and necessary for effective tax administration, dismissing the review petitions due to no apparent error on record and emphasizing review power limitations. Case-Laws GST Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392299