Appointment of officers: Board may appoint GST officers and may authorize senior commissioners to appoint subordinate officers. The Board is empowered to appoint persons as officers under the Central Goods and Services Tax Act and may delegate by authorizing senior GST officials to appoint officers below the rank of Assistant Commissioner, creating a hierarchical appointment framework for subordinate officer appointments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appointment of officers: Board may appoint GST officers and may authorize senior commissioners to appoint subordinate officers.
The Board is empowered to appoint persons as officers under the Central Goods and Services Tax Act and may delegate by authorizing senior GST officials to appoint officers below the rank of Assistant Commissioner, creating a hierarchical appointment framework for subordinate officer appointments.
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