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        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.

        <h1>Proper officer assignments under GST: designated ranks are allocated specific statutory and rule functions, with trade notices requested.</h1> The Board designates specific offices as proper officer for non-registration and non-composition provisions of the Central Goods and Services Tax Act, 2017, listing precise sections and rule provisions assigned to Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax, and instructs issuance of trade notices and reporting of implementation difficulties.

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