https://www.taxtmi.com/caselaws?id=786190 A presumption of constitutionality was applied to subordinate CGST directions, holding that Section 168 empowers the Board to issue orders and instructions to Central Tax Officers and that assignment of functions may be made on a proposal routed through the Commissioner in the Board and approved by the Board. The impugned circular dated 5 July 2017 was held valid on that basis. Separately, the court allowed a limited remedy by rescheduling compliance with a summons to a new date and directed the competent officer to proceed according to law. en-us Mon, 02 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786190 A presumption of constitutionality was applied to subordinate CGST directions, holding that Section 168 empowers the Board to issue orders and instructions to Central Tax Officers and that assignment of functions may be made on a proposal routed through the Commissioner in the Board and approved by the Board. The impugned circular dated 5 July 2017 was held valid on that basis. Separately, the court allowed a limited remedy by rescheduling compliance with a summons to a new date and directed the competent officer to proceed according to law. Case-Laws GST Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786190