https://www.taxtmi.com/highlights?id=104127 Proper-officer functions under the CGST Act may be assigned by circular to Central Tax Officers already appointed under a statutory notification, including demand-related functions allocated by monetary limits. Such assignment does not constitute delegation requiring a separate notification. Challenges to the circulars and to the officer's competence on that basis were rejected. A writ challenge to a GST demand order should ordinarily not proceed where an effective statutory appeal is available, unless a recognised exception applies. Where the authority considered the defence, examined documents and granted a personal hearing, reassessment of disputed material lies with the appellate authority. The demand challenge was therefore directed to the statutory appeal, with limitation protection for filing within 30 days. en-us Thu, 24 Sep 2026 08:27:07 +0530 Thu, 24 Sep 2026 08:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104127 Proper-officer functions under the CGST Act may be assigned by circular to Central Tax Officers already appointed under a statutory notification, including demand-related functions allocated by monetary limits. Such assignment does not constitute delegation requiring a separate notification. Challenges to the circulars and to the officer's competence on that basis were rejected. A writ challenge to a GST demand order should ordinarily not proceed where an effective statutory appeal is available, unless a recognised exception applies. Where the authority considered the defence, examined documents and granted a personal hearing, reassessment of disputed material lies with the appellate authority. The demand challenge was therefore directed to the statutory appeal, with limitation protection for filing within 30 days. Highlights GST Thu, 24 Sep 2026 08:27:07 +0530 https://www.taxtmi.com/highlights?id=104127