Case LawW.P.(C) 1426/2026
Lovelesh Singhal (Prop: Shivani Overseas) Vs CBIC
- Court:
- High Court
- Bench:
- Delhi
- Date:
- February 1, 2026
- Type:
- Writ Petition
- Members:
- NITIN WASUDEO SAMBRE, AJAY DIGPAUL
Subject
Board's power to assign duties to proper officers through circular 3/3/2017 upheld.
Proper Officer
Summary
The Delhi High Court has dismissed the challenge to Circular No. 3/3/2017 dated 05.07.2017, affirming the Board's authority to assign functions to Central Tax Officers. However, the petition was partly allowed to the extent of rescheduling the date o…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. W. P.(C) 1426/2026 & CM APPL. 6973/2026 2. The petitioner has approached this Court with following prayers: “i) Your lordship may be pleased to issue a Writ/ Direction quashing of the impugned Circular No. 3/3/2017 dated 05.07.2017 and the impugned su…