Assignment of Proper Officers: delegation of GST administrative and enforcement functions to designated state tax officers for operational administration. The Commissioner of State Taxes assigns specified functions under the Nagaland Goods and Services Tax Act and Rules to designated officers: the Superintendent of State Tax is appointed the proper officer for multiple listed sections and rules governing registration, assessment, returns and procedural compliance, while the Inspector of State Tax is appointed the proper officer for a specified rule. The order records the table mapping officers to statutory provisions and makes the assignment effective from the commencement of the GST regime.
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.
Assignment of Proper Officers: delegation of GST administrative and enforcement functions to designated state tax officers for operational administration.
The Commissioner of State Taxes assigns specified functions under the Nagaland Goods and Services Tax Act and Rules to designated officers: the Superintendent of State Tax is appointed the proper officer for multiple listed sections and rules governing registration, assessment, returns and procedural compliance, while the Inspector of State Tax is appointed the proper officer for a specified rule. The order records the table mapping officers to statutory provisions and makes the assignment effective from the commencement of the GST regime.
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