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2019 (11) TMI 1144 - HC - GSTProper Officer - territorial Jurisdiction - Power of search, seizure and issuing summons - Constitutional validity of Annexure P-1 Circular dated 05.07.2017 issued by the Central Board of Indirect Taxes & Customs and Annexure P-2 Gazette Notification dated 01.07.2017 - 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 - Delegation of power. HELD THAT:- The corrigendum notification' dated 29.07.2019 published in the official gazette clearly reveals that there was an inadvertent mistake in having issued the original notification dated 19.06.2017 and the subsequent Annexure P-2 Notification dated 01.07.2017, wrongly mentioning it as having issued by the 'Board', instead of stating as issued by the "Government", and hence, it was corrected accordingly. Since this was definitely to cut the roots of the case filed by the Petitioners, this Court found it appropriate to cause the matter to be listed for consideration again. Accordingly, it was listed on 22.10.2019 and the parties were heard again. The course and conduct of the parties on both the sides in not bringing the relevant 'corrigendum notification' dated 29.07.2019 to the notice of this Court was deprecated and an opportunity was given to make appropriate submissions, after calling for the remarks/explanation from both the sides. Taking note of the fact that there was nothing intentional on the part of the learned counsel for the Petitioners, the learned Assistant Solicitor General or the learned counsel representing the 2nd Respondent/Board in relation to the omission in brining the 'corrigendum notification' dated 29.07.2017 to the notice of the Court, though it was a serious lapse on the part of the parties concerned, no further steps were decided to be pursued. The mistake which appeared in Annexure P-2 Notification dated 01.07.2017 and the previous notification dated 19.06.2017 showing them as issued by the 'Board' stands corrected, as having issued by the "Government". The notification having already been published in the official gazette as stated in Section 2(80) of the CGST Act read with Section 3(39) of the General Clauses Act, 1897, the appointment effected in the said notification, in exercise of powers under Section 3, read with Section 5 of the CGST Act and Section 3 of the IGST Act, 2017 has been issued by the 'Government', with whom the exclusive power is vested in this regard. By virtue of the aforesaid notification issued by the Government, all the officers in the Directorate General of Goods & Services Tax Intelligence, Directorate General of Goods and Services Tax and the Directorate General of Audit, as specified in Column No. 2 of the table given therein, came to be appointed as 'Central Tax Officers', investing all the powers upon them under the CGST Act, 2017, the IGST Act, 2017 and the Rules made thereunder throughout the country of India, as are exercisable by the Central Tax Officers of the corresponding rank as specified in Column No. 3 of the said table. The challenge raised against Annexure P-1 Circular and Annexure P-2 Notification with reference to the competence of the issuing authority and the manner of issuance does not hold any water at all - petition dismissed.
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