Notification No. 63/2025-Customs (N.T.) dated 01.10.2025
CBIC issued Notification No. 63/2025-Customs (N.T.) dated 01.10.2025 regarding Notification of Proper officer for Section 110 of the Customs Act, 1962,
Tag: Proper Officer
Notification No. 62/2025-Customs (N.T.) dated 01.10.2025
CBIC issued Notification No. 62/2025-Customs (N.T.) dated 01.10.2025 regarding Notification of Proper officer for Sections 30A and 41A of the Customs Act, 1962 with respect to Passenger Name Record Information Regulations, 2022
Investigation findings are not binding on adjudicating authority, and to be decided through proper adjudication
The Hon’ble High Court of Madhya Pradesh in the case of M/s Study Metro Edu Consultant Pvt. Ltd. through its Authorised Signatory Abhishek Bajaj held that the imprint of the Investigating Authority under Section 74(9) of the CGST Act does not bind the adjudicating authority; services rendered to foreign universities should be adjudicated independently under the proper classification and place of supply rules, and the petitioner’s writ petition is dismissed.
Who is the proper officer in proceedings wherein the only question is levy of penalty under Section 122 and 125 of CGST Act, 2017
On a bare reading Section 122 and 125, it is obvious that unlike Section 123 and 129, there is no mention of proper officer to levy penalty and these sections only mention penalty amount for the offences.
State-Tax Officers authorised can act as ‘proper-officer’ for IGST Act
The Hon’ble Orissa High Court in the case of Narayan Sahu held that officers of State Tax are authorized to be Proper Officers as per Section 4 of the IGST Act. The officers of State Tax are authorized to be proper officers under IGST Act subject to exceptions and conditions to be notified by the Government. Noting that there was no notification to limit the State Tax authorities to cross-authorize on IGST matters, dismisses the petition accordingly and upholds the order
Circular no. 239/33/2024-GST dated 04.12.2024
CBIC issued Circular no. 239/33/2024-GST dated 04.12.2024 to Amend Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017.
SC restores DRI’s key powers; Rs 20K cr Customs duty recovery back on track
The Supreme Court on Thursday reinstated the power of DRI officers to issue Customs recovery notices, a move that could revive tax demands totalling between Rs 20,000 crore and Rs 23,000 crore against major firms like Vedanta, Vodafone Idea, Adani Enterprises, TVS Motors, Samsung India, Godrej and Boyce Manufacturing, BSNL, Daikin, Sony India, Canon, Nikon India, Sennheiser, and Yakult Danone. As many as 95 other companies may be impacted by this decision.
GST DAILY – 284
Inspecting officer can issue SCN & adjudicate issue as long as such officer satisfies definition of a “proper officer”: HC
Intelligence Officer empowered to pass order under GST
The Hon’ble Madras High Court in the case of Tvl. Sri Paranjothi Traders dismissed the writ petition and thereby held that the Intelligence Officer is empowered to pass the orders under GST when the same falls within the definition of proper officer under Section 2(91) of the CGST Act.
DGGI Officer empowered to issue SCN
The Hon’ble Madras High Court in the case of Famina Shopping Mall (P.) Ltd. dismissed the writ petition and held that the officer of Directorate General of GST Intelligence (“DGGI”) is a proper officer for issuance of Show Cause Notice.