Appointment and territorial jurisdiction under GST: Commissioner holds statewide authority; other officers' local jurisdiction set by order. The Government may appoint persons as officers under the Act. The Commissioner has jurisdiction over the whole State. The Special Commissioner and an Additional Commissioner have jurisdiction statewide or, if directed by the Government, over specified local areas. Other officers, subject to specified conditions, have jurisdiction either statewide or over local areas as the Commissioner may specify by order.
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 and territorial jurisdiction under GST: Commissioner holds statewide authority; other officers' local jurisdiction set by order.
The Government may appoint persons as officers under the Act. The Commissioner has jurisdiction over the whole State. The Special Commissioner and an Additional Commissioner have jurisdiction statewide or, if directed by the Government, over specified local areas. Other officers, subject to specified conditions, have jurisdiction either statewide or over local areas as the Commissioner may specify by order.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.