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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>Appointment of tax officers: Government may notify specified classes and deem Central Excise officers to serve under GST.</h1> Section 3 vests the Government with the power to appoint by notification specified classes of officers for administration of the Act, enumerating graded categories from Principal Chief Commissioners/Principal Directors General down to Assistant Commissioners/Assistant Directors and any other classes as deemed fit; a proviso deems officers appointed under the Central Excise Act, 1944 to be officers under this Act to ensure continuity.

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