Proper officer designation assigns CGST Act functions to specified ranks for non-registration and composition matters under trade notice. Designation of proper officers assigns specific CGST sections and rules to ranks-Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors-authorising them to exercise enumerated enforcement, adjudicatory and procedural powers (inspection, assessment, recovery, detention, seizure, refund and related compliance functions) under the Act for matters other than registration and composition.
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 assigns CGST Act functions to specified ranks for non-registration and composition matters under trade notice.
Designation of proper officers assigns specific CGST sections and rules to ranks-Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors-authorising them to exercise enumerated enforcement, adjudicatory and procedural powers (inspection, assessment, recovery, detention, seizure, refund and related compliance functions) under the Act for matters other than registration and composition.
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