https://www.taxtmi.com/article/detailed?id=17470 Proper-officer jurisdiction under GST requires both appointment as a Central Tax officer and assignment of the relevant statutory function. Existing appointment and power provisions supported allocation of demand-adjudication functions through CBIC instruments, including monetary limits. Assignment of functions differs from delegation of powers and does not necessarily require a separate delegation notification. Valid jurisdiction does not determine whether turnover discrepancies, tax computation, interest, penalty, digital-signature objections, or scrutiny procedures are correct; those issues require statutory appellate examination. The appeal route received case-specific protection from limitation-based rejection. en-us Sat, 26 Sep 2026 08:31:40 +0530 Sat, 26 Sep 2026 08:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17470 Proper-officer jurisdiction under GST requires both appointment as a Central Tax officer and assignment of the relevant statutory function. Existing appointment and power provisions supported allocation of demand-adjudication functions through CBIC instruments, including monetary limits. Assignment of functions differs from delegation of powers and does not necessarily require a separate delegation notification. Valid jurisdiction does not determine whether turnover discrepancies, tax computation, interest, penalty, digital-signature objections, or scrutiny procedures are correct; those issues require statutory appellate examination. The appeal route received case-specific protection from limitation-based rejection. Articles Goods and Services Tax - GST Sat, 26 Sep 2026 08:31:40 +0530 https://www.taxtmi.com/article/detailed?id=17470