Officer appointment and jurisdiction: framework for statewide or designated local-area authority and delegated GST functions. The State Government may appoint additional officers under the Act. The Commissioner has statewide jurisdiction; Special Commissioners and Additional Commissioners may have statewide or directed local-area jurisdiction for assigned functions. Other officers exercise jurisdiction subject to conditions and local-area limits the Commissioner specifies 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.
Officer appointment and jurisdiction: framework for statewide or designated local-area authority and delegated GST functions.
The State Government may appoint additional officers under the Act. The Commissioner has statewide jurisdiction; Special Commissioners and Additional Commissioners may have statewide or directed local-area jurisdiction for assigned functions. Other officers exercise jurisdiction subject to conditions and local-area limits the Commissioner specifies by order.
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