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What “proper officer” means under GST
Under section 2(91) of the Central Goods and Services Tax Act, 2017, a “proper officer” in relation to a function under the Act is the Commissioner or Central Tax officer assigned that function by the Commissioner in the Board. The question is therefore not simply whether an officer has a particular rank. It is whether that officer was assigned the specific function relevant to your case.
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For example, identify separately the authority to issue a notice under the applicable subsection of section 73 or 74 and the authority to adjudicate it. The issuing officer and the adjudicating officer may have different assignments. A notice may also identify an adjudicating authority to whom it must be answered; check that authority’s assignment rather than assuming the issuer will decide the case.
Which jurisdiction issue might apply?
| Issue | What to compare | Why the distinction matters |
|---|---|---|
| Issuer’s assignment | The notice’s section and subsection, the signatory’s designation and office, and the assignment for issuing that kind of notice. | An officer’s rank or unit name alone does not establish whether the notice-issuing function was assigned. |
| Adjudicator’s assignment | The adjudicating authority named in the notice, the case category and location, the demand amount, and the applicable assignment or notification. | Authority to issue a notice and authority to decide it should be checked separately. |
| DGGI adjudication route | Whether the notice is a DGGI matter, which commissionerates and noticees it covers, and whether the case meets the conditions for the relevant adjudication arrangement. | DGGI notice issuance and adjudication have a distinct framework; the all-India arrangement introduced for specified cases does not automatically apply to every DGGI matter. |
| Earlier State or UT proceeding | Whether a State or Union Territory proper officer had already initiated a proceeding on the same subject matter before the Central Tax proceeding began. | Section 6(2)(b) concerns the statutory conditions and actual overlap; it does not mean that two administrations can never have any connection to the same taxpayer. |
| Procedural or clerical defect | Whether the alleged error affects actual authority or is a mistake, defect, or omission in a proceeding otherwise in substance and effect consistent with the Act or existing law. | Section 160 may protect proceedings from invalidation for certain errors that do not amount to a substantive lack of authority. |
Check the applicable Central Tax assignment
CBIC Circular 31/05/2018-GST assigns specified functions under sections 73 and 74 to Central Tax officer ranks subject to allocations and monetary limits. It includes specified section 74 functions for Superintendents. Accordingly, the fact that a Superintendent signed a notice does not, by itself, establish that the officer lacked authority.
Compare the notice’s exact statutory provision and subsection, demand amount, issuing office, officer’s role, and any amendment in force on the relevant date with the applicable circular and assignment. Do not assume that a general description of an officer’s rank resolves whether that officer could perform this particular function in this case.
When a DGGI notice raises an adjudication question
CBIC Circular 169/01/2022-GST describes DGGI officers’ authority to issue show-cause notices and sets out adjudication arrangements, including a route for qualifying cases that span multiple commissionerates. The fact that DGGI issued a notice does not itself establish that its issuance was unauthorized; issuance and adjudication must be assessed under their respective assignments.
CBIC Circular 239/33/2024-GST, dated 4 December 2024, amended that framework. It states that Notification 27/2024-Central Tax, dated 25 November 2024, took effect on 1 December 2024 and empowers specified Additional or Joint Commissioners with all-India jurisdiction to adjudicate covered DGGI show-cause notices. The circular describes allocation for covered multi-commissionerate cases, including certain cases involving multiple noticees or notices on the same issue.
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For a notice around or after the effective date, establish whether the case fits the covered category and check the current notification table and applicable allocation. Do not presume that every DGGI notice is subject to the multi-commissionerate arrangement. Also distinguish the date the notice was issued from the effective date of an assignment amendment.
When State and Central proceedings overlap
Section 6(2)(b) of the CGST Act is relevant where a State or Union Territory proper officer has already initiated proceedings on a subject matter and a Central Tax proper officer later initiates proceedings on the same subject matter, subject to the statutory conditions. To raise this objection, identify the earlier proceeding and show how its subject matter overlaps with the later one. Similar tax periods, related businesses, or a broadly similar allegation are not automatically proof that the proceedings concern the same subject matter.
In its judgment of 14 August 2025, the Supreme Court of India discussed a State GST proceeding followed by a DGGI role. The judgment rejected the premise that an administrative act transferred the State’s adjudication proceeding to DGGI and distinguished investigation assistance from adjudication by the officer who initiated the proceeding. Apply that discussion to the actual taxpayer, issues, initiating authority, applicable State enactment, and procedural history in your case; it is not a general rule that every multi-agency investigation or DGGI notice is invalid.
Assemble the records before objecting
Build a chronology and compare the notice, officer assignments, and any related proceedings. Keep the following documents and details together:
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- The issuing officer’s exact designation and office, and whether that officer signed as the issuing proper officer or is identified only as an investigating officer.
- The adjudicating officer named in the notice, if any, and the assignment or notification applicable to that officer, notice category, location, and amount.
- Whether DGGI issued the notice; the GSTINs, PANs, noticees, and Central Tax commissionerates involved; and whether the case may fall within the DGGI arrangement amended with effect from 1 December 2024.
- The GSTIN and principal place of business for each noticee, and whether the authorities involved are Central Tax, State Tax, or Union Territory Tax.
- Every earlier notice, scrutiny or demand proceeding, or other formal initiation by a State, Union Territory, or Central officer that may concern the same subject matter. Record dates and compare the issues, not only the broad tax topic.
- The circular and notification versions applicable on the relevant dates, including any later amendment that expressly changes the assignment.
How to raise the objection without missing the response
- State the precise defect. Identify whether you challenge the issuer’s assignment, an exceeded monetary or functional limit, the adjudicator’s assignment, the DGGI adjudication route, or a second proceeding potentially barred by section 6(2)(b). Avoid relying only on the officer’s location, rank, or unit.
- Connect the law to the facts. Cite the relevant statutory provision and assignment circular or notification, explain why it does not cover the officer or proceeding, and attach the notice and records of any earlier proceeding. Separate facts about who issued the notice from facts about who is assigned to adjudicate it.
- Submit through the required response channel on time. Rule 142 provides for electronic notice summaries and reply submissions in FORM GST DRC-06. Check the form and rule applicable to your notice and use the response channel and deadline stated in the notice. The materials cited here do not establish that making a jurisdiction objection automatically pauses the response deadline, so do not treat the objection as a reason to leave the demand unanswered.
- Address the substantive allegations as appropriate. Consider whether the reply should also answer the factual and legal basis of the demand. A jurisdiction objection and a response on the merits address different issues.
- Request a hearing in writing where applicable. Section 75(4) provides for an opportunity of hearing where the person makes a written request or where an adverse decision is contemplated in the covered proceeding.
- If an order is issued, check the appeal route and deadline immediately. The correct route and limitation period depend on the particular order and authority; they cannot be determined from the notice title alone.
Distinguish lack of authority from a notice error
Section 160 addresses mistakes, defects, and omissions where the proceeding is, in substance and effect, in conformity with the Act or existing law. That makes it important to explain why the officer lacked the relevant authority, rather than relying only on a typographical or clerical mistake. Whether a particular defect is protected by section 160 depends on the facts and the nature of the error.
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