2026-VIL-137-DEL
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SGST High Court Cases

GST – Challenge to validity of CBIC Circular No. 3/3/2017 dated 05.07.2017 assigning functions to Proper Officers - The petitioner challenged the validity of Circular No. 3/3/2017 which assigned duties to certain officers as "proper officers" under the CGST Act, 2017. The petitioner argued that the Board lacked the authority to issue such a Circular and that the power to assign duties to proper officers vested exclusively with the "Commissioner in the Board" under the CGST Act – HELD - While the Circular used the term "Board" to assign the duties, the fact that the Commissioner is a part of the Board, and the proposal to assign duties must have been routed through the Commissioner in the Board and approved by the Board, as required under Section 168(2) of the CGST Act. There is no reason to infer that while issuing the Circular dated 5th July, 2017, the proposal was not mooted through the Commissioner in the Board, or that the same was not approved by the Board as defined under sub-section (16) of Section 2 and sub-section (25) of Section 2 of the CGST Act – The legal presumption is in favor of the validity of subordinate legislation and the burden is on the petitioner to establish that the Circular was issued without proper authority or approval, which the petitioner failed to do. Accordingly, the challenge to the validity of the Circular fails - The writ petition is allowed to the extent of rescheduling the date, however, the challenge to the Circular fails and to that extent, the petition stands dismissed – Ordered accordingly
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