Designation of tax officers under GST establishes territorial jurisdiction and delegated exercise of state tax powers. The Commissioner designates classes of officers - Joint Commissioners, Deputy Commissioners, Superintendents and Inspectors of State Tax - to exercise powers under the Nagaland Goods and Services Tax Act, 2017 within expressly identified territorial jurisdictions (State, district or specified wards) as listed in the order; the delegation is effective upon publication in the Official Gazette.
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.
Designation of tax officers under GST establishes territorial jurisdiction and delegated exercise of state tax powers.
The Commissioner designates classes of officers - Joint Commissioners, Deputy Commissioners, Superintendents and Inspectors of State Tax - to exercise powers under the Nagaland Goods and Services Tax Act, 2017 within expressly identified territorial jurisdictions (State, district or specified wards) as listed in the order; the delegation is effective upon publication in the Official Gazette.
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