Assignment of Proper Officer functions delegates specified GST Rule duties to designated Assam tax officers effective immediately. The Commissioner assigns specified categories of State tax officers as proper officers to perform the functions set out in the Assam GST Rules, namely Rules 138B, 138C and 144, with Additional Commissioners also assigned functions under Rule 162, subject to the conditions and restrictions in those Rules; the assignment takes effect from 7th May, 2018.
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Provisions expressly mentioned in the judgment/order text.
Assignment of Proper Officer functions delegates specified GST Rule duties to designated Assam tax officers effective immediately.
The Commissioner assigns specified categories of State tax officers as proper officers to perform the functions set out in the Assam GST Rules, namely Rules 138B, 138C and 144, with Additional Commissioners also assigned functions under Rule 162, subject to the conditions and restrictions in those Rules; the assignment takes effect from 7th May, 2018.
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