Appointment of officers under integrated GST law gives the Board appointment authority and allows delegated subordinate appointments. The Board has primary authority to appoint officers under the Integrated Goods and Services Tax Act, 2016, and may authorize senior Central Goods and Services Tax commissioners and principal commissioners to appoint IGST officers below the rank of Assistant Commissioner, creating a centralized appointment power with a limited delegation route for subordinate appointments.
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 integrated GST law gives the Board appointment authority and allows delegated subordinate appointments.
The Board has primary authority to appoint officers under the Integrated Goods and Services Tax Act, 2016, and may authorize senior Central Goods and Services Tax commissioners and principal commissioners to appoint IGST officers below the rank of Assistant Commissioner, creating a centralized appointment power with a limited delegation route for subordinate appointments.
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