Board appointment power under GST law extends to direct and delegated appointment of officers for administration. The Board may appoint persons as officers under the Act in addition to officers notified by the Government under section 3. It may also authorise specified officers referred to in section 3 to appoint officers of central tax below the rank of Assistant Commissioner for administration of the Act. The provision creates both direct appointment power and delegated appointment authority within the administrative framework.
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.
Board appointment power under GST law extends to direct and delegated appointment of officers for administration.
The Board may appoint persons as officers under the Act in addition to officers notified by the Government under section 3. It may also authorise specified officers referred to in section 3 to appoint officers of central tax below the rank of Assistant Commissioner for administration of the Act. The provision creates both direct appointment power and delegated appointment authority within the administrative framework.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
