Delhi HC Refuses Interference With Circular Assigning Proper Officer Powers Under GST Law

Lovelesh Singhal Vs Central Borad of Indirect Taxes & Customs (Delhi High Court)

The Delhi High Court considered a writ petition challenging the validity of Circular No. 3/3/2017 dated 5 July 2017 issued by the Central Board of Indirect Taxes and Customs, as well as a summons issued under Section 70 of the CGST Act pursuant to that circular. The petitioner contended that the circular, which assigns functions of “proper officer” to specified central tax officers, was issued without authority of law, arguing that such power vests exclusively in the “Commissioner in the Boar

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