Proper Officers designation under state GST law clarifies assigned powers and enables extension of jurisdiction across zones and districts. The order designates specified categories of officers as Proper Officers under the Himachal Pradesh GST Act effective 1 May 2018, assigning each rank and unit the GST provisions they administer; it confirms that district officers' territorial authority for the relevant provision extends to the whole district and that higher ranked officers and specified headquarters units have state wide jurisdiction, while authorising the Commissioner and zonal and district in charges to extend officers' jurisdiction as necessary.
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 Officers designation under state GST law clarifies assigned powers and enables extension of jurisdiction across zones and districts.
The order designates specified categories of officers as Proper Officers under the Himachal Pradesh GST Act effective 1 May 2018, assigning each rank and unit the GST provisions they administer; it confirms that district officers' territorial authority for the relevant provision extends to the whole district and that higher ranked officers and specified headquarters units have state wide jurisdiction, while authorising the Commissioner and zonal and district in charges to extend officers' jurisdiction as necessary.
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