Proper officer designations under GST allocate enforcement and procedural functions to specified tax officer ranks. The notice assigns proper officer roles for non-registration and non-composition CGST functions to designated officer ranks, specifying the exact Act sub-sections and rule provisions allocated to each category, thereby creating an operational matrix for assessment, seizure, adjudication, and other enforcement-related procedural powers.
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Provisions expressly mentioned in the judgment/order text.
Proper officer designations under GST allocate enforcement and procedural functions to specified tax officer ranks.
The notice assigns proper officer roles for non-registration and non-composition CGST functions to designated officer ranks, specifying the exact Act sub-sections and rule provisions allocated to each category, thereby creating an operational matrix for assessment, seizure, adjudication, and other enforcement-related procedural powers.
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