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        GST - States

        Designation of Appropriate Officers under the Uttar Pradesh Goods and Services Tax Act, 2017

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        Proper officer designation under GST assigns statewide enforcement and investigation authority to specified state tax officers. Designates specified state tax officers posted at the Commercial Tax Headquarters, Lucknow as proper officers under the Uttar Pradesh Goods and Services Tax Act, 2017. The Joint Commissioner of State Tax is assigned for sections 67, 68, 70, 71 and 72, while the Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Commercial Tax Officer are assigned for sections 68, 70, 126, 127, 129 and 130, with statewide jurisdiction subject to authorised investigation only.
                      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.

                            Proper officer designation under GST assigns statewide enforcement and investigation authority to specified state tax officers.

                            Designates specified state tax officers posted at the Commercial Tax Headquarters, Lucknow as proper officers under the Uttar Pradesh Goods and Services Tax Act, 2017. The Joint Commissioner of State Tax is assigned for sections 67, 68, 70, 71 and 72, while the Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Commercial Tax Officer are assigned for sections 68, 70, 126, 127, 129 and 130, with statewide jurisdiction subject to authorised investigation only.


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