Delegation of GST audit powers: Superintendent and Inspector of State Tax assigned audit authority within specified territorial jurisdiction. The order delegates audit authority under the State Goods and Services Tax framework to classes of officers in the Audit Cell: the Superintendent of State Tax, Audit Cell, is authorized to exercise audit powers for the State within specified territorial limits, and the Inspector of State Tax, Audit Cell, is assigned to assist the Superintendent. The instrument records the headquarters for administration and specifies an effective commencement date for these assignments.
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.
Delegation of GST audit powers: Superintendent and Inspector of State Tax assigned audit authority within specified territorial jurisdiction.
The order delegates audit authority under the State Goods and Services Tax framework to classes of officers in the Audit Cell: the Superintendent of State Tax, Audit Cell, is authorized to exercise audit powers for the State within specified territorial limits, and the Inspector of State Tax, Audit Cell, is assigned to assist the Superintendent. The instrument records the headquarters for administration and specifies an effective commencement date for these assignments.
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