https://www.taxtmi.com/article/detailed?id=10309 The proper officer under GST is the Commissioner or a central tax officer assigned a specific function by the Commissioner; assignments may be made by administrative order, board notification, or statutory notification where required. Delegation and sub delegation determine which officers may exercise adjudicatory or investigative powers, and cross empowerment enables State or UT officers to enforce CGST/IGST provisions when empowered. Judicial decisions recognise that properly assigned functions confer status as proper officer, while distinguishing formality requirements for central versus state officer appointments. en-us Fri, 11 Mar 2022 10:40:24 +0530 Fri, 11 Mar 2022 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10309 The proper officer under GST is the Commissioner or a central tax officer assigned a specific function by the Commissioner; assignments may be made by administrative order, board notification, or statutory notification where required. Delegation and sub delegation determine which officers may exercise adjudicatory or investigative powers, and cross empowerment enables State or UT officers to enforce CGST/IGST provisions when empowered. Judicial decisions recognise that properly assigned functions confer status as proper officer, while distinguishing formality requirements for central versus state officer appointments. Articles Goods and Services Tax - GST Fri, 11 Mar 2022 10:40:24 +0530 https://www.taxtmi.com/article/detailed?id=10309