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          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.

          <h1>Officer classes under SGST define the hierarchy and statewide jurisdictional framework for appointments and notifications.</h1> Establishes a structured hierarchy of administrative officers under the State Goods and Services Tax Act, listing classes from Commissioner through Assistant Commissioners and allowing other classes to be appointed; designates the Commissioner with jurisdiction over the whole State and empowers the Commissioner to specify by notification the territorial jurisdiction of other officers, which may be statewide or confined to specified areas.

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