HC upheld delegation appointing proper Officers under TNGST Act. Impugned orders' validity on improper show cause notice left open for Appellate Authority.
Case-Laws
GST
The HC held that the assessment has to be completed by a proper Officer and the Commissioner can designate such Officers as defined in Section 2(91) of the TNGST Act, therefore, the delegation appointing proper Officers is valid. Regarding the challenge to impugned orders on the ground of improper show cause notice, the
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