Board Circulars and Government Notifications Validly Assign Proper Officer Powers and Jurisdiction Under GST
Board Circulars and Government Notifications Validly Assign Proper Officer Powers and Jurisdiction Under GST Issue Whether Government Notifications and CBIC Circulars prescribing monetary limits validly assign “proper officer” functions to subordinate tax officers for issuing Show Cause Notices (SCN) and passing adjudication orders under Section 74 of the CGST Act / BGST Act, 2017. Facts… Read More »