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Administrative officer hierarchy under GST law defines appointed central tax posts and deems existing excise officers appointed under the Act. The Government may appoint, by notification, the classes of officers for the administration of the Act, including principal chief commissioners, chief commissioners, principal commissioners, commissioners, additional commissioners, joint commissioners, deputy commissioners and assistant commissioners, together with corresponding central tax directorate posts. It may also notify any other class of officers as it considers fit. Officers appointed under the Central Excise Act, 1944 are deemed to be officers appointed under this Act.
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.
Administrative officer hierarchy under GST law defines appointed central tax posts and deems existing excise officers appointed under the Act.
The Government may appoint, by notification, the classes of officers for the administration of the Act, including principal chief commissioners, chief commissioners, principal commissioners, commissioners, additional commissioners, joint commissioners, deputy commissioners and assistant commissioners, together with corresponding central tax directorate posts. It may also notify any other class of officers as it considers fit. Officers appointed under the Central Excise Act, 1944 are deemed to be officers appointed under this Act.
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