Section 4 – Appointment of officers
Section 4 of CGST Act, 2017 – Appointment of Officers
Updated on: February 2026
Prepared by: Yours Tax Consultant
1. Bare Act Text – Section 4
Section 4(1): The Central Board of Indirect Taxes and Customs (CBIC) may appoint such officers as it may think fit for the purposes of this Act.
Section 4(2): An officer appointed under sub-section (1) shall be subject to such conditions and limitations as the Board may impose.
2. Objective of Section 4
Section 4 provides the statutory mechanism for appointment of officers who will administer and enforce the CGST Act.
While Section 3 creates classes of officers, Section 4 empowers CBIC to appoint them.
3. Authority to Appoint – Role of CBIC
The power to appoint officers under the CGST Act is vested with the Central Board of Indirect Taxes and Customs (CBIC).
This ensures:
- Uniform administration across India
- Centralised control and discipline
- Consistency in enforcement of GST law
4. Conditions and Limitations on Officers
Section 4(2) authorises CBIC to impose conditions and limitations on officers.
This means:
- Officers can exercise only such powers as assigned
- Powers may be restricted by jurisdiction or monetary limits
- Authorisation is not automatic or unlimited
Any action beyond assigned authority is liable to be struck down.
5. Practical Significance of Section 4
Section 4 is crucial in determining:
- Whether an officer is properly appointed
- Whether an officer has valid jurisdiction
- Whether powers exercised are legally delegated
In GST litigation, lack of valid appointment can invalidate notices, summons or orders.
6. Section 4 read with Other Provisions
Section 4 does not operate in isolation. It must be read together with:
- Section 3 – Officers under this Act
- Section 5 – Powers of officers
- Section 6 – Authorisation of State tax officers
7. Jurisdiction and Delegation
Appointment under Section 4 does not automatically confer all powers under the Act.
Powers must be:
- Specifically assigned
- In accordance with notifications and orders
- Within prescribed territorial and functional limits
Any delegation beyond statutory authority is invalid.
8. Judicial Perspective (General Principle)
Courts have consistently held that:
- Power to appoint must be exercised strictly as per statute
- Jurisdictional defects are not curable
- Administrative convenience cannot override law
Therefore, strict compliance with Section 4 is mandatory.
9. Professional Tip
In every GST dispute, always examine whether the officer has been properly appointed and authorised under Section 4. Lack of valid appointment can render the entire proceeding void.
Disclaimer: This article is for educational and professional reference only. Readers are advised to consult a tax professional before taking any action.
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