Proper officer appointment and jurisdiction under GST rules, including Board powers and delegation to subordinate officers. The Board may appoint any officer as a proper officer and entrust specified powers and functions under the Act and rules. It may also determine the jurisdiction of senior and appellate or audit commissioners by order. A proper officer may exercise the powers and discharge the duties of subordinate officers under the Act or these rules.
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.
Proper officer appointment and jurisdiction under GST rules, including Board powers and delegation to subordinate officers.
The Board may appoint any officer as a proper officer and entrust specified powers and functions under the Act and rules. It may also determine the jurisdiction of senior and appellate or audit commissioners by order. A proper officer may exercise the powers and discharge the duties of subordinate officers under the Act or these rules.
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