Lovelesh Singhal (Prop: Shivani Overseas) Vs CBIC
Date: February 1, 2026
Subject Matter
Board's power to assign duties to proper officers through circular 3/3/2017 upheld.
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…
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…