Appointment of tax officers under GST: specified classes designated and existing VAT officers deemed appointed under the Act. Section 3 requires the Government to notify specified classes of State tax officers-Chief Commissioner/Commissioner, Special/Additional Commissioners, Deputy Commissioners, Assistant Commissioners, and State Tax Officers-and includes a deeming provision that officers appointed under the Jammu and Kashmir Value Added Tax Act are to be regarded as appointed under this Act.
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 under GST: specified classes designated and existing VAT officers deemed appointed under the Act.
Section 3 requires the Government to notify specified classes of State tax officers-Chief Commissioner/Commissioner, Special/Additional Commissioners, Deputy Commissioners, Assistant Commissioners, and State Tax Officers-and includes a deeming provision that officers appointed under the Jammu and Kashmir Value Added Tax Act are to be regarded as appointed under this Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
