https://www.taxtmi.com/article/detailed?id=15045 The petitioner challenged the Additional Director, DGGI's competence to issue a show cause notice, asserting that the power to assign functions of a Proper Officer vests in the Commissioner and not the Board; the Rajasthan High Court found substantial constitutional questions about delegation under the CGST Act, issued notice, tagged related cases for coordinated hearing, and stayed operation of the impugned show cause notice pending determination of the validity of the notifications and circulars. en-us Fri, 05 Sep 2025 08:10:59 +0530 Fri, 05 Sep 2025 08:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15045 The petitioner challenged the Additional Director, DGGI's competence to issue a show cause notice, asserting that the power to assign functions of a Proper Officer vests in the Commissioner and not the Board; the Rajasthan High Court found substantial constitutional questions about delegation under the CGST Act, issued notice, tagged related cases for coordinated hearing, and stayed operation of the impugned show cause notice pending determination of the validity of the notifications and circulars. Articles Goods and Services Tax - GST Fri, 05 Sep 2025 08:10:59 +0530 https://www.taxtmi.com/article/detailed?id=15045