Use officer designations that match whether the work is under GST or pre GST VAT provisions. Designations appointed under the Rajasthan Goods and Services Tax Act, 2017 are to be used only for functions under that Act; pre GST designations continue to apply for VAT and other repealed Acts because service rules were not amended. Assessing authorities must identify the statutory basis of the work (RGST v. RVAT) and use the corresponding designation, including for processing pending rectification matters.
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.
Use officer designations that match whether the work is under GST or pre GST VAT provisions.
Designations appointed under the Rajasthan Goods and Services Tax Act, 2017 are to be used only for functions under that Act; pre GST designations continue to apply for VAT and other repealed Acts because service rules were not amended. Assessing authorities must identify the statutory basis of the work (RGST v. RVAT) and use the corresponding designation, including for processing pending rectification matters.
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