Appointment of officers under GST empowers the Board to appoint and deem state GST officers as Central officers. The Board is empowered to appoint persons as officers under the Central GST Act, with persons appointed under a State GST Act deemed appointed under the Central Act for its purposes; the Board may also authorise senior Central GST commissioners to appoint officers below the rank of Assistant Commissioner.
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 under GST empowers the Board to appoint and deem state GST officers as Central officers.
The Board is empowered to appoint persons as officers under the Central GST Act, with persons appointed under a State GST Act deemed appointed under the Central Act for its purposes; the Board may also authorise senior Central GST commissioners to appoint officers below the rank of Assistant Commissioner.
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