Delegation of powers updated: assessment and recovery authorities reallocated among specified GST officers, altering appellate allocation. Amendment revises the delegation Table of the earlier Order, assigning assessment of unregistered persons to Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner; reallocating initiation and conduct of recovery proceedings and related functions to Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner; validating continuation of specified recovery proceedings; and substituting appellate authority allocation to Special Commissioner, Additional Commissioner, Senior Joint Commissioner and Joint Commissioner. The Order is made under sub section (3) of section 5 read with clause (91) of section 2 and is effective immediately except where otherwise stated.
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Delegation of powers updated: assessment and recovery authorities reallocated among specified GST officers, altering appellate allocation.
Amendment revises the delegation Table of the earlier Order, assigning assessment of unregistered persons to Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner; reallocating initiation and conduct of recovery proceedings and related functions to Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner; validating continuation of specified recovery proceedings; and substituting appellate authority allocation to Special Commissioner, Additional Commissioner, Senior Joint Commissioner and Joint Commissioner. The Order is made under sub section (3) of section 5 read with clause (91) of section 2 and is effective immediately except where otherwise stated.
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