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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 under GST empowers the Board to appoint and deem state GST officers as Central officers.</h1> 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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