Held - Under Section 5(2) of the CGST Act, the central tax officer is empowered to exercise the powers of a subordinate officer, meaning thereby that the Joint Commissioner had the right to issue the notice, being the authority higher than the one empowered to initiate action.

Aside, the circular dated 09.02.2018 authorizes the Joint Commissioner to issue sho.....

Held - Sri K. D. Nag, on the basis of written instructions received from Assistant Commissioner, Central GST and Central Excise Division, Lucknow -IV, Barabanki, has fairly submitted that the impugned order dated 20.11.2023 is not proper to the extent that it was not passed by proper officer as per the Circular No.31/05/2018-GST dated 9th February, 2018 as the monetary limit of the input tax credit wrongly availed or utilized of central tax is.....

Held - It is further pertinent to note that the respondents being the officer of the Central Tax under the CGST Act, 2017 by virtue of the said Notification dated 1.7.2017, they were also assigned the powers of proper officer by the Board vide Circular dated 5.7.2017 issued in exercise of the powers conferred by Clause (91) of Section 2 of the CGST Act, 2017 read with Section 20 of the IGST Act. Therefore, the respondents are proper officer in.....

Held - The 3rd respondent who issued the impugned notices is the Deputy Commissioner (ST) but not the Chief Commissioner. Therefore, in order to issue the impugned notices, the 3rd respondent requires the authorization of the Chief Commissioner assigning the task of issuing notices under Rule 99 r/w Section 61 of the Act. In the impugned notices, neither any reference is made about such authorization nor it was filed separately in the Court. T.....