Appointment of tax officers lists classes by notification and deems earlier VAT officers to be GST officers. The Government shall, by notification, appoint specified classes of State tax officers including Principal or Chief Commissioner, Special Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and any other class it deems fit; officers appointed under the earlier Value Added Tax law are deemed to be officers under this Act, ensuring transitional continuity.
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 tax officers lists classes by notification and deems earlier VAT officers to be GST officers.
The Government shall, by notification, appoint specified classes of State tax officers including Principal or Chief Commissioner, Special Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and any other class it deems fit; officers appointed under the earlier Value Added Tax law are deemed to be officers under this Act, ensuring transitional continuity.
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