Proper officer assignments under CGST Act designate officers to exercise specified statutory sections and rule powers. The notice assigns specific functions under identified Sections and Rules of the Central Goods and Services Tax Act, 2017 to designated officer ranks, specifying which subsections and rule provisions each of Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax are authorised to exercise, and directs circulation of the allocation to regional advisory committees and trade associations.
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 assignments under CGST Act designate officers to exercise specified statutory sections and rule powers.
The notice assigns specific functions under identified Sections and Rules of the Central Goods and Services Tax Act, 2017 to designated officer ranks, specifying which subsections and rule provisions each of Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax are authorised to exercise, and directs circulation of the allocation to regional advisory committees and trade associations.
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