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Appointment of officers establishes appointment and state-wide or local jurisdictional allocation by the Government for GST administration. The State Government may appoint persons as officers under the State GST Act; persons appointed under the Central GST Act are deemed appointed for the purposes of section 7. The Commissioner has jurisdiction over the whole State; Special and Additional Commissioners may have statewide or directed local-area jurisdiction; other officers receive statewide or specified local-area jurisdiction subject to conditions set by the State Government.
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 establishes appointment and state-wide or local jurisdictional allocation by the Government for GST administration.
The State Government may appoint persons as officers under the State GST Act; persons appointed under the Central GST Act are deemed appointed for the purposes of section 7. The Commissioner has jurisdiction over the whole State; Special and Additional Commissioners may have statewide or directed local-area jurisdiction; other officers receive statewide or specified local-area jurisdiction subject to conditions set by the State Government.
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