2024 (10) TMI 717 - SCH - GST

Power of CBIC to issue circular and delegate the functions of 'Proper officer' to issue Audit Report - it was held by High Court that 'no case is made out to strike down the impugned circulars or the impugned show cause notices inter alia on the ground that such show cause notices were issued by the officers who were not the proper officers as defined under Section 2(91) of the CGST Act' - HELD THAT - Issue notice, returnable in four weeks. List the Special Leave Petition on 14 August 2024.

Summary

The Supreme Court of India issued notice in the case and listed the Special Leave Petition for 14 August 2024. Petitioner represented by Mr. Arvind Datar, Sr. Adv., Mr. Vivek Sharma, AOR, Mr. Sandeep Sachdeva, Adv., Ms. Saumya Mehrotra, Adv., Mr. Damodar Vaidya, Adv., Mr. Devang Bhasin, Adv., Ms. Sanya Khurana, Adv.