Appointment of tax officers under GST framework lists specified classes and deems existing VAT officers equivalent. The Act requires notification of specified classes of tax officers-Principal Chief Commissioner, Chief Commissioner, Commissioner, Special Commissioner, Additional Commissioners, Joint Commissioners, Deputy Commissioners and Assistant Commissioners-and permits the Government to appoint other classes as needed; it also contains a deeming provision that officers appointed under the prior Value Added Tax law are to be regarded as appointed under this Act to secure administrative 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 under GST framework lists specified classes and deems existing VAT officers equivalent.
The Act requires notification of specified classes of tax officers-Principal Chief Commissioner, Chief Commissioner, Commissioner, Special Commissioner, Additional Commissioners, Joint Commissioners, Deputy Commissioners and Assistant Commissioners-and permits the Government to appoint other classes as needed; it also contains a deeming provision that officers appointed under the prior Value Added Tax law are to be regarded as appointed under this Act to secure administrative continuity.
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