Regarding Authorising the officers for the extension of time beyond three days in reference to clause 2(e) of circular No. 12-4/78-EXN-Tax-Part-(278/15D)/2018-13455-472 issued on 25th April, 2018.
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Extension of time authority: senior GST officers may grant extensions beyond three days under the specified GST circular. Delegates authority under the Himachal Pradesh Goods and Services Tax Act, 2017 to officers of the rank of Joint Commissioner or above at Headquarter, Tax Audit and in zone jurisdictions to grant extensions of time beyond the three day period referenced in clause 2(e) of the GST circular dated 25 April 2018, by office order of the Commissioner dated 5 December 2018.
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.
Extension of time authority: senior GST officers may grant extensions beyond three days under the specified GST circular.
Delegates authority under the Himachal Pradesh Goods and Services Tax Act, 2017 to officers of the rank of Joint Commissioner or above at Headquarter, Tax Audit and in zone jurisdictions to grant extensions of time beyond the three day period referenced in clause 2(e) of the GST circular dated 25 April 2018, by office order of the Commissioner dated 5 December 2018.
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