Proper officer appointments under CGST assign specific investigative and adjudicatory functions to designated Central Tax officers. Assignment of proper officers under the CGST Act designates specified Central Tax officer classes to exercise enumerated statutory and rule based functions (other than Registration and Composition). The Board has mapped investigative, adjudicatory and procedural powers to officer designations-Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors-authorising actions under specified sections and rules. Jurisdictional Principal Commissioners/Commissioners must circulate the assignment to taxpayers and field formations, and trade associations should inform their members.
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 appointments under CGST assign specific investigative and adjudicatory functions to designated Central Tax officers.
Assignment of proper officers under the CGST Act designates specified Central Tax officer classes to exercise enumerated statutory and rule based functions (other than Registration and Composition). The Board has mapped investigative, adjudicatory and procedural powers to officer designations-Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors-authorising actions under specified sections and rules. Jurisdictional Principal Commissioners/Commissioners must circulate the assignment to taxpayers and field formations, and trade associations should inform their members.
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