https://www.taxtmi.com/caselaws?id=447888 HC upheld the validity of N/N. 14/2017-Central Tax and Circular No. 3/3/2017-GST, holding that the Board was competent to assign powers to DGGSTI officers and that any misdescription of the source of power does not vitiate the notification if the authority is substantively empowered. It held that the concerned officers qualify as "proper officers" under s.2(91) CGST Act and were lawfully entitled to issue summons under s.70 and to authorize inspection/search. Payments made by petitioner under s.74(5) are to be dealt with in accordance with s.74 and relevant rules. Finding no illegality, HC dismissed the writ petition. en-us Fri, 05 Jan 2024 00:00:00 +0530 Thu, 11 Dec 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447888 HC upheld the validity of N/N. 14/2017-Central Tax and Circular No. 3/3/2017-GST, holding that the Board was competent to assign powers to DGGSTI officers and that any misdescription of the source of power does not vitiate the notification if the authority is substantively empowered. It held that the concerned officers qualify as "proper officers" under s.2(91) CGST Act and were lawfully entitled to issue summons under s.70 and to authorize inspection/search. Payments made by petitioner under s.74(5) are to be dealt with in accordance with s.74 and relevant rules. Finding no illegality, HC dismissed the writ petition. Case-Laws GST Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447888