Officer appointment and jurisdiction under GST law: Commissioner holds statewide authority with delegated local jurisdiction to other officers. The State Government may appoint persons as officers under the Act; the Commissioner has statewide jurisdiction; the Special Commissioner and Additional Commissioner have jurisdiction over assigned functions statewide or in directed local areas; other officers' jurisdiction is subject to specified conditions and to whole-state or local-area limits set by the Commissioner.
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 under GST law: Commissioner holds statewide authority with delegated local jurisdiction to other officers.
The State Government may appoint persons as officers under the Act; the Commissioner has statewide jurisdiction; the Special Commissioner and Additional Commissioner have jurisdiction over assigned functions statewide or in directed local areas; other officers' jurisdiction is subject to specified conditions and to whole-state or local-area limits set by the Commissioner.
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