Proper Officer - territorial Jurisdiction - Power to appoint 'proper officer' is with the Government u/s...

Proper Officer - territorial Jurisdiction - Power to appoint 'proper officer' is with the Government u/s 3(2) read with section 5 - By way of circular, and notification issued by the Board, Central Excise Officers entrusted the duties of Proper Officer under GST - The mistake, showing them as issued by the 'Board' stands corrected, as having issued by the "Government" - Petition dismissed. .....

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