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        GST - States

        Section 3 - Officers under this Act.

        Gujarat Goods and Services Tax Act, 2017
        Chapter II
        ADMINISTRATION

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        Appointment of tax officers by government notification secures specified officer classes and continuity from prior VAT appointments. The Government shall, by notification, appoint specified classes of officers to administer the Act-including Chief/Principal/Commissioner of State tax, Special Commissioner, Additional, Joint, Deputy and Assistant Commissioners and any other class deemed fit-and officers appointed under the Gujarat Value Added Tax enactment are deemed 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 tax officers by government notification secures specified officer classes and continuity from prior VAT appointments.

                                The Government shall, by notification, appoint specified classes of officers to administer the Act-including Chief/Principal/Commissioner of State tax, Special Commissioner, Additional, Joint, Deputy and Assistant Commissioners and any other class deemed fit-and officers appointed under the Gujarat Value Added Tax enactment are deemed to be officers under this Act to ensure continuity.


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