2024-VIL-16-ALH
  1. Home
  2. 2024-VIL-16-ALH

SGST High Court Cases

GST - Jurisdiction and power to Inspection, search, seizure, arrest etc. by the officers of DGGI - Challenge to validity of Notification No. 14/2017-Central Tax dated 01.07.2017 on the ground of it being ultra-vires to the power of the Central Government – Petitioner challenge the jurisdiction of the Additional Director General of Goods and Services Tax Intelligence in authorizing the Officer to carry out inspection/search proceedings at the premises of the petitioner under Section 67 of the CGST Act, 2017 – HELD - Notification No. No. 14/2017- Central Tax appointed the officers of DGSI as Central Tax Officers and also invested it with all the powers that are exercisable by the officers of corresponding ranks – the said Notification was amended vide a corrigendum dated 29th July, 2019, wherein for the word “Central Board of Excise and Customs”, the word “Government” has been substituted. Therefore, it is the Government, who has notified the impugned Notification No. 14/2017 dated 01.07.2017 - Section 3 of the CGST Act, 2017 is sufficiently couched with the powers vested on the Government to appoint the various class of officers for the purposes of CGST Act - as regards the appointment of officers in the Directorate General of Goods and Service Tax Intelligence, Directorate General of Goods and Service Tax, Directorate General of Audit as Central Tax Officers cannot be faulted with in the Notification - as long as an authority has power, which is traceable to a source, the mere fact that source of power is not indicated or wrongly indicated in an instrument does not render the instrument invalid - the respondents are proper officer in relation to the function to be performed under the CGST Act, 2017 as contemplated under Section 2(91) of the CGST Act, 2017, and as such, was entitled to issue summons under Section 70 of the CGST Act, 2017 in connection with the inquiry initiated against the petitioner - Notification No. 14/2014 dated 01.07.2017 is not ultra vires to the powers provided to the Government under the CGST Act, 2017 – the writ petition is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

VILGST-TAX CONNECT WEBINAR
19th July 2025

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?