Territorial jurisdiction assigned to State Tax officers, defining zones, unit boundaries and special coal dealer coverage. Order under section 4(2) of the Assam Goods and Services Tax Act designating classes of State Tax officers to exercise statutory powers within specified territorial jurisdictions. A tabulated allocation maps Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents and Inspectors to statewide, zonal, unit and district areas (including detailed boundary descriptions for Guwahati Units A-D) and identifies two units with special coverage for coal dealers, thereby defining which office is competent to act for GST administration in each listed area.
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.
Territorial jurisdiction assigned to State Tax officers, defining zones, unit boundaries and special coal dealer coverage.
Order under section 4(2) of the Assam Goods and Services Tax Act designating classes of State Tax officers to exercise statutory powers within specified territorial jurisdictions. A tabulated allocation maps Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents and Inspectors to statewide, zonal, unit and district areas (including detailed boundary descriptions for Guwahati Units A-D) and identifies two units with special coverage for coal dealers, thereby defining which office is competent to act for GST administration in each listed area.
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