Specification of Authorized Officers delegates GST functions to designated tax officers, limited to their territorial jurisdiction. The Commissioner of State Tax delegates specified functions under the Haryana GST Act, assigning duties to designated tax officers and restricting performance of those functions to their territorial jurisdiction. Delegated functions include purchase of goods and services from taxable persons, filing appeals to the Appellate Authority and Appellate Tribunal, taking samples, and publication of information, with assignments matched to officer designations such as Deputy Commissioner, Joint Commissioner, Additional Commissioner, and Excise & Taxation Officers.
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.
Specification of Authorized Officers delegates GST functions to designated tax officers, limited to their territorial jurisdiction.
The Commissioner of State Tax delegates specified functions under the Haryana GST Act, assigning duties to designated tax officers and restricting performance of those functions to their territorial jurisdiction. Delegated functions include purchase of goods and services from taxable persons, filing appeals to the Appellate Authority and Appellate Tribunal, taking samples, and publication of information, with assignments matched to officer designations such as Deputy Commissioner, Joint Commissioner, Additional Commissioner, and Excise & Taxation Officers.
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