https://www.taxtmi.com/article/detailed?id=13013 An intelligence officer may validly pass orders under the CGST framework when the officer's actions fall within the statutory definition of proper officer for the function in question; departmental identity alone does not preclude such authority. Challenges alleging procedural defects, including opportunities for personal hearing, are to be pursued through the prescribed statutory appeal mechanism rather than by impugning the officer's authority where the function is covered by the proper officer designation. en-us Thu, 10 Oct 2024 10:12:17 +0530 Thu, 10 Oct 2024 10:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13013 An intelligence officer may validly pass orders under the CGST framework when the officer's actions fall within the statutory definition of proper officer for the function in question; departmental identity alone does not preclude such authority. Challenges alleging procedural defects, including opportunities for personal hearing, are to be pursued through the prescribed statutory appeal mechanism rather than by impugning the officer's authority where the function is covered by the proper officer designation. Articles Goods and Services Tax - GST Thu, 10 Oct 2024 10:12:17 +0530 https://www.taxtmi.com/article/detailed?id=13013