Rajasthan HC Examines Validity of Additional Director, DGGI’s Powers as ‘Proper Officer’ for SCN issuance

ACME Cleantech Solution Pvt. Ltd. Vs Union of India & Ors. (Rajasthan High Court) The Hon’ble Rajasthan High Court in the case of Acme Cleantech Solutions Pvt. Ltd. v. Union of India & Ors. [Civil Writ Petition No. 11503/2025 order dated August 13, 2025] issued notice and stayed a show cause notice issued by Additional Director, DGGI, while examining the constitutional validity of Notification No. 14/2017-CT and Circular No. 3/3/2017 that vest Additional Director, DGGI with powers of “Proper Officer” under Section 74 of the CGST Act. Facts: Acme Cleantech Solutions Pv...