Appointment of officers under the GST Act defines specified tax officer classes and preserves continuity from prior VAT appointments. Appointment of officers for State GST is by government notification listing specified classes-Principal or Chief Commissioner of State tax; Commissioner of State tax; Special Commissioners; Additional Commissioners; Joint Commissioners; Deputy Commissioners; Assistant Commissioners; Superintendent; Inspector; and any other class deemed fit-and provides that officers appointed under the Assam Value Added Tax Act are deemed to be officers under this Act to ensure 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 officers under the GST Act defines specified tax officer classes and preserves continuity from prior VAT appointments.
Appointment of officers for State GST is by government notification listing specified classes-Principal or Chief Commissioner of State tax; Commissioner of State tax; Special Commissioners; Additional Commissioners; Joint Commissioners; Deputy Commissioners; Assistant Commissioners; Superintendent; Inspector; and any other class deemed fit-and provides that officers appointed under the Assam Value Added Tax Act are deemed to be officers under this Act to ensure continuity.
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