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        GST - States

        Section 3 - Officers under this Act.

        Orissa Goods and Services Tax Act, 2017
        Chapter II
        ADMINISTRATION

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        Appointment of state tax officers: government to notify specified officer classes and deem previous VAT officers as GST officers. Section 3 requires the Government, by notification, to appoint specified classes of officers-including the Commissioner of State Tax, Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and any other class deemed fit-for administration of the Act, and deems officers appointed under the Odisha Value Added Tax Act, 2004 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 state tax officers: government to notify specified officer classes and deem previous VAT officers as GST officers.

                                Section 3 requires the Government, by notification, to appoint specified classes of officers-including the Commissioner of State Tax, Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and any other class deemed fit-for administration of the Act, and deems officers appointed under the Odisha Value Added Tax Act, 2004 to be officers under this Act to ensure continuity.


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