Specification of Proper Officers under GST empowers specified commissioners to call for and examine adjudication records. The order amends Schedule A to specify that the power to call for and examine the record of any proceeding in which an adjudicating authority has passed an order is vested in the Additional Commissioner, Joint Commissioner and Deputy Commissioner, clarifying allocation of that administrative function under the Gujarat GST framework.
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 Proper Officers under GST empowers specified commissioners to call for and examine adjudication records.
The order amends Schedule A to specify that the power to call for and examine the record of any proceeding in which an adjudicating authority has passed an order is vested in the Additional Commissioner, Joint Commissioner and Deputy Commissioner, clarifying allocation of that administrative function under the Gujarat GST framework.
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