Authorization to defend indirect tax respondents designates Commissioners to represent Union and Board in appellate matters. The Legal Cell will issue formal Authorizations empowering the concerned Commissioner to defend the Union, Ministry/Board and listed officeholders in indirect tax petitions; the Commissionerate must obtain Policy Wing comments and forward them to the Legal Cell. If no jurisdictional officer is joined, the nodal Commissioner for the bench's jurisdiction receives authorization and will coordinate with Law Officers/CGSC. Authorizations do not cover individuals sued in personal capacity or service and administrative matters, which require Administration Wing approval.
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.
Authorization to defend indirect tax respondents designates Commissioners to represent Union and Board in appellate matters.
The Legal Cell will issue formal Authorizations empowering the concerned Commissioner to defend the Union, Ministry/Board and listed officeholders in indirect tax petitions; the Commissionerate must obtain Policy Wing comments and forward them to the Legal Cell. If no jurisdictional officer is joined, the nodal Commissioner for the bench's jurisdiction receives authorization and will coordinate with Law Officers/CGSC. Authorizations do not cover individuals sued in personal capacity or service and administrative matters, which require Administration Wing approval.
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TaxTMI 
