https://www.taxtmi.com/caselaws?id=449657 Whether the Board had statutory authority to issue circulars delegating "proper officer" functions under the CGST Act: Held that Sections 3, 4 and 5 empower the Board/Central Government to constitute central tax officers (including Commissioner of Central Tax (Audit) and subordinate officers) and to authorize delegation; reference to Section 2(91) did not negate those powers. Reasoning cites that mis-reference to a provision does not vitiate action if lawful power exists (Ben Hiraben Manilal; Tulsiram Patel). Outcome: impugned circulars valid, the officer who communicated the audit report was a proper officer, and challenge to the show-cause notices fails; petition dismissed and respondents may give effect to the disposal order subject to statutory challenge. en-us Tue, 13 Feb 2024 00:00:00 +0530 Thu, 15 Jan 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449657 Whether the Board had statutory authority to issue circulars delegating "proper officer" functions under the CGST Act: Held that Sections 3, 4 and 5 empower the Board/Central Government to constitute central tax officers (including Commissioner of Central Tax (Audit) and subordinate officers) and to authorize delegation; reference to Section 2(91) did not negate those powers. Reasoning cites that mis-reference to a provision does not vitiate action if lawful power exists (Ben Hiraben Manilal; Tulsiram Patel). Outcome: impugned circulars valid, the officer who communicated the audit report was a proper officer, and challenge to the show-cause notices fails; petition dismissed and respondents may give effect to the disposal order subject to statutory challenge. Case-Laws GST Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449657