https://www.taxtmi.com/caselaws?id=792165 Presumption of constitutionality applies to subordinate legislation issued under the CGST Act, and a challenge to Circular No. 3/3/2017 failed for want of proof that it was issued without requisite authority. The Delhi High Court also addressed the assignment of functions to central tax officers, the concept of the proper officer, and summons under Section 70, permitting compliance with the summons while directing the competent officer to proceed lawfully. The Supreme Court found no reason to interfere with that order and dismissed the Special Leave Petition. en-us Fri, 15 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792165 Presumption of constitutionality applies to subordinate legislation issued under the CGST Act, and a challenge to Circular No. 3/3/2017 failed for want of proof that it was issued without requisite authority. The Delhi High Court also addressed the assignment of functions to central tax officers, the concept of the proper officer, and summons under Section 70, permitting compliance with the summons while directing the competent officer to proceed lawfully. The Supreme Court found no reason to interfere with that order and dismissed the Special Leave Petition. Case-Laws GST Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792165