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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>Powers of SGST/CGST officers: prescribed rules define the extent and conditions for designation as proper officers under GST.</h1> Officers appointed under the SGST Acts are to be the proper officers for the purposes of specified sections of the Act, but only to such extent and subject to such conditions as may be prescribed in rules; the provision ties designation and scope of authority to rule making limits.

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