Jurisdiction under GST — Constitutional validity of Circular dated 05.07.2017 issued by the Central Board of Indirect Taxes & Customs, assigning functions of 'Proper Officer' under the CGST Act and Gazette Notification dated 01.07.2017 are put to challenge. Basic challenge is with reference to the alleged lack of power of the Board for issuing Notification purported to be in exercise of Section 3(2), read with Section 5 of the CGST Act; as the said power is exclusively vested upon the Central Government and not the 2nd Respondent/Board. The notification having already been published in the official gazette as stated in Section 2(80) of the CGST Act read with Section 3(39) of the General Clauses Act, 1897 and the petitioners have not raised any challenge against the 'Corrigendum Notification' bearing No. GSR 532 (E) and GSR 533(E), dated 29.07.2019, published in the Gazette of India the same day, nor have raised any challenge with regard to any statutory provisions. Writ petitions dismissed. — Ravi Agarwal s/o Late Sri Om Prakash Gupta Vs. Union of India Secretary, Central Board of Indirect Taxes And Customs, (Formerly Known As Central Board of Excise And Customs) , The Commissioner Central Board Of Indirect Taxes And Customs (Formerly Known As Central Board of Excise And Customs) , The Goods And Service Tax Council (GST Council), Directorate General of Goods And Service Tax Intelligence, Senior Intelligence Officer Directorate General of Goods And Service Tax Intelligence [2019] 18 TAXLOK.COM 052 (Chhattisgarh)