Designation of proper officers assigns specified tax ranks to exercise SGST functions within their territorial jurisdiction. The Chief Commissioner assigns specific ranks of tax officials to serve as proper officers under the Tripura SGST framework, specifying which senior and subordinate ranks may perform the statutory functions and identifying inspectors for certain provisions; all functions must be exercised only within their respective territorial jurisdictions and the assignment is given effect from the commencement date stated in the order.
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 proper officers assigns specified tax ranks to exercise SGST functions within their territorial jurisdiction.
The Chief Commissioner assigns specific ranks of tax officials to serve as proper officers under the Tripura SGST framework, specifying which senior and subordinate ranks may perform the statutory functions and identifying inspectors for certain provisions; all functions must be exercised only within their respective territorial jurisdictions and the assignment is given effect from the commencement date stated in the order.
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