Specification of Authorised Officer for the purposes of first proviso to sub-rule (1) of Rule 23 of the HGST Rules, 2017 read with section 30 under the Haryana Goods and Services Tax Act, 2017.
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Authorisation of Joint Commissioners to exercise proviso powers under Rule 23, confined to their jurisdiction and subject to conditions. The Commissioner of State Tax authorises Joint Commissioners of State Tax (Range) to perform functions under the first proviso to sub-rule (1) of Rule 23 of the Haryana GST Rules, 2017 read with section 30 of the Haryana GST Act, 2017, limiting exercise of those functions to their respective jurisdictions unless specific jurisdiction is stated; the order supersedes Order No. 01/2022 while saving prior actions and omissions.
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.
Authorisation of Joint Commissioners to exercise proviso powers under Rule 23, confined to their jurisdiction and subject to conditions.
The Commissioner of State Tax authorises Joint Commissioners of State Tax (Range) to perform functions under the first proviso to sub-rule (1) of Rule 23 of the Haryana GST Rules, 2017 read with section 30 of the Haryana GST Act, 2017, limiting exercise of those functions to their respective jurisdictions unless specific jurisdiction is stated; the order supersedes Order No. 01/2022 while saving prior actions and omissions.
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