Appointment of SGST officers as proper officers allows them to exercise specified IGST powers subject to prescribed conditions. Officers appointed under the State Goods and Services Tax Acts may, to such extent and subject to conditions prescribed by rules, be designated as proper officers for the purposes of specified sections of the Integrated Goods and Services Tax Act, enabling them to exercise those functions and powers within the limits and procedural framework established by subordinate rules.
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 SGST officers as proper officers allows them to exercise specified IGST powers subject to prescribed conditions.
Officers appointed under the State Goods and Services Tax Acts may, to such extent and subject to conditions prescribed by rules, be designated as proper officers for the purposes of specified sections of the Integrated Goods and Services Tax Act, enabling them to exercise those functions and powers within the limits and procedural framework established by subordinate rules.
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