Proper officer designation under Kerala SGST Act assigns statutory powers to specified officers; delegation to subordinates permitted. The Commissioner assigns specific officers as proper officers for enumerated sections and rules of the Kerala State Goods and Services Tax Act, 2017, mapping statutory and rule-based powers to designated ranks in a tabulated schedule. The circular confirms that an officer may exercise powers of any subordinate officer under the Act's delegation provision, rescinds inconsistent prior circulars, and declares the assignments effective from the 10th day of January, 2023.
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 designation under Kerala SGST Act assigns statutory powers to specified officers; delegation to subordinates permitted.
The Commissioner assigns specific officers as proper officers for enumerated sections and rules of the Kerala State Goods and Services Tax Act, 2017, mapping statutory and rule-based powers to designated ranks in a tabulated schedule. The circular confirms that an officer may exercise powers of any subordinate officer under the Act's delegation provision, rescinds inconsistent prior circulars, and declares the assignments effective from the 10th day of January, 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
