HC validates Notification No. 14/2017-Central Tax & legality of officers’ appointments

R.C. Infra Digital Solutions Vs Union Of India (Allahabad High Court) Introduction: The Allahabad High Court, in the case of R.C. Infra Digital Solutions vs Union of India, has recently upheld the validity of Notification No. 14/2017-Central Tax, affirming the legality of the appointments and powers of officers. The petitioner challenged the notification, questioning its conformity with the Central Goods and Services Tax (CGST) Act, 2017. The court addressed various issues, including the authority of officers from the Directorate General of Goods and Service Tax Intelligence (DGSI) and the coe...