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Classes of officers under State GST establish administrative hierarchy and permit Commissioner-delegated jurisdictional allocations. The State Goods and Services Tax prescribes classes of officers-including a [Principal/Chief] Commissioner, Special, Additional, Joint, Deputy and Assistant Commissioners and other appointed classes-to administer the Act, and vests territorial authority in the Commissioner for the whole State while permitting other officers to have statewide or Commissioner-specified area jurisdiction by notification.
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Provisions expressly mentioned in the judgment/order text.
Classes of officers under State GST establish administrative hierarchy and permit Commissioner-delegated jurisdictional allocations.
The State Goods and Services Tax prescribes classes of officers-including a [Principal/Chief] Commissioner, Special, Additional, Joint, Deputy and Assistant Commissioners and other appointed classes-to administer the Act, and vests territorial authority in the Commissioner for the whole State while permitting other officers to have statewide or Commissioner-specified area jurisdiction by notification.
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