Appointment of officers establishes delegation and territorial jurisdiction for administration under the GST framework. The Government may appoint persons as officers under the Act. The Commissioner has statewide jurisdiction; Additional Commissioners may have statewide or directed local-area jurisdiction for assigned functions. Other officers serve under specified conditions and may be given statewide or specified local-area jurisdiction by order of 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.
Appointment of officers establishes delegation and territorial jurisdiction for administration under the GST framework.
The Government may appoint persons as officers under the Act. The Commissioner has statewide jurisdiction; Additional Commissioners may have statewide or directed local-area jurisdiction for assigned functions. Other officers serve under specified conditions and may be given statewide or specified local-area jurisdiction by order of the Commissioner.
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