Appointment of central tax officers under GST law rests with the Board's discretion for exercising statutory powers. The Board is empowered to appoint central tax officers for the purpose of exercising powers under the Integrated Goods and Services Tax Act, 2017. The provision establishes the administrative mechanism by which officers are designated to carry out functions under the Act, leaving the choice of appointment to the Board's discretion.
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 central tax officers under GST law rests with the Board's discretion for exercising statutory powers.
The Board is empowered to appoint central tax officers for the purpose of exercising powers under the Integrated Goods and Services Tax Act, 2017. The provision establishes the administrative mechanism by which officers are designated to carry out functions under the Act, leaving the choice of appointment to the Board's discretion.
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