Board appointment power enables the appointment of central tax officers to exercise statutory administrative and enforcement powers under the Act. The provision empowers the Board, under the administration chapter of the Integrated Goods and Services Tax Act, to appoint such central tax officers as it thinks fit for exercising the powers conferred by the Act, serving as an enabling administrative mechanism to staff and operationalize the statute's enforcement and regulatory functions.
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 enables the appointment of central tax officers to exercise statutory administrative and enforcement powers under the Act.
The provision empowers the Board, under the administration chapter of the Integrated Goods and Services Tax Act, to appoint such central tax officers as it thinks fit for exercising the powers conferred by the Act, serving as an enabling administrative mechanism to staff and operationalize the statute's enforcement and regulatory functions.
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