https://www.taxtmi.com/caselaws?id=799634 Proper-officer functions may be assigned by circular to officers already appointed as Central Tax officers, with specified functions and monetary limits for action under the CGST Act. The relevant distinction is between assigning functions to existing tax officers and assigning them to persons lacking appointment as customs officers. Where a demand order considers defence material and affords a personal hearing, factual and documentary objections require appellate review. An effective statutory appeal remains the appropriate route absent a recognised exception to writ intervention. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799634 Proper-officer functions may be assigned by circular to officers already appointed as Central Tax officers, with specified functions and monetary limits for action under the CGST Act. The relevant distinction is between assigning functions to existing tax officers and assigning them to persons lacking appointment as customs officers. Where a demand order considers defence material and affords a personal hearing, factual and documentary objections require appellate review. An effective statutory appeal remains the appropriate route absent a recognised exception to writ intervention. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799634