Appointment of tax officers by government notification establishes specified officer classes and deems VAT officers as GST officers. The Government shall, by notification, appoint the classes of officers for this Act-Commissioner, Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and any other classes as it deems fit; officers appointed under the prior VAT Act shall be deemed to be officers appointed under this Act, preserving 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 establishes specified officer classes and deems VAT officers as GST officers.
The Government shall, by notification, appoint the classes of officers for this Act-Commissioner, Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and any other classes as it deems fit; officers appointed under the prior VAT Act shall be deemed to be officers appointed under this Act, preserving continuity.
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