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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 functions under Assam GST Act assigned, delimiting Assistant Commissioner duties and Inspector limited to a single rule.</h1> The Commissioner of State Tax, exercising powers under the Assam GST framework, designates certain officers as proper officers and assigns them specified functions: the Assistant Commissioner of State Tax or Superintendent of State Tax is entrusted with a comprehensive set of statutory and rule-based duties pertaining to determination, assessment and procedural controls, while the Inspector of State Tax is assigned a narrowly defined rule-based function.

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