CBEC Circular Assigning Proper Officers Is Valid As Commissioner Forms Constituent Part Of Board
CBEC Circular Assigning Proper Officers Is Valid As Commissioner Forms Constituent Part Of Board Issue Whether Circular No. 3/3/2017-GST assigning functions to “proper officers” under Section 168(2) read with Section 2(91) of the CGST Act is unauthorized and invalid on the premise that such assignment powers belong exclusively to the “Commissioner in Board” rather than… Read More »

