Live Help
Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session
 

Constitutional validity of CBIC’s circular challenged was set aside as corrigendum to said circular was issued

November 27, 2019[2019] 111 taxmann.com 455 (Chhattisgarh)
192 Views

GST : Challenge was raised against Circular dated 5-7-2017 issued by Central Board of Indirect Taxes & Customs, assigning functions of 'Proper Officer' under Central Goods and Services Tax Act, 2017 and Gazette Notification dated 1-7-2017 with reference to competence of issuing authority and manner of issuance of Notification. The basic challenge was with reference to alleged lack of power of Board for issuing Notification purported to be in exercise of section 3(2), read with section 5 of the CGST Act; as said power is exclusively vested upon Central Government and not Board

• However, above challenge was to be set aside as corrigendum notification dated 29-7-2019 had been issued wherein previous notification being shown as issued by Board stood corrected to as having been issued by Government and no challenge had been raised against the Corrigendum Notification

read more

taxmann.com
Payment
Best view in 1140 x 768