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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>Appointment of officers: Board may appoint and delegate authority to CGST commissioners to appoint IGST officers below Assistant Commissioner.</h1> The Board holds primary authority to appoint officers under the Integrated Goods and Services Tax Act and may delegate appointment authority to specified Central Goods and Services Tax commissioners to appoint IGST officers below the rank of Assistant Commissioner.

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