2026-VIL-1091-PAT
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SGST High Court Cases

GST - Validity of Circular No. 3/3/2017-GST dated 05.07.2017, Circular No. 31/05/2018-GST dated 09.02.2018 and Circular No. 169/01/2022 GST dated 12.03.2022 issued by the CBIC assigning functions of proper officer to Central Tax Officers under Section 74 of the CGST Act, 2017 - Petitioner challenged the Circulars on the ground that the Board had no power to issue the same and thereby confer power of assignment of functions of proper officer upon Central Tax Officers – Petitioner contention that only the Commissioner or an officer of Central Tax assigned that function by the Commissioner in the Board, could qualify as proper officer under Section 2(91) of the CGST Act - Whether the Circulars issued by the Board assigning functions of proper officer to Central Tax Officers are valid and within the powers conferred upon the Board - HELD – The Ld. counsel for the petitioner submits that the issue is illustrated by the Hon'ble Supreme Court in Canon India Pvt. Ltd. case. However, the ratio of Canon India ratio distinguishable - The definition of proper officer under Section 2(91) of the CGST Act is materially distinct from that under the Customs Act, since it was never disputed that the officers assigning functions under the impugned Circulars were themselves Central Tax officers, unlike the officers of the DRI under the Customs Act who were not officers of customs - The Central Government, in exercise of powers under Section 3 read with Section 5 of the CGST Act, had already appointed central tax officers by notification 19.06.2017 and vested them with powers under the Act, and the Board thereafter assigned functions of proper officer to such officers by the impugned Circulars in exercise of powers under Section 2(91) read with Section 20 of the IGST Act and Section 5(2) of the CGST Act - Such assignment of functions by Circular does not require a Notification under Section 167 of the CGST Act, which pertains only to delegation of powers by the Commissioner and is not attracted to assignment of functions under Section 2(91) - The pleas questioning the validity of the three Circulars held to have no basis to stand and rejected - The impugned order is an appealable order. The petitioner is directed to seek statutory remedy of appeal, if so advised, in accordance with law - The writ petition stands disposed of
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