Proper officer designation under GST and territorial jurisdiction of tax formations were fixed through detailed officer-wise and area-wise allocation. Proper officers under the Uttar Pradesh Goods and Services Tax Act, 2017 were designated by the Commissioner in exercise of powers under section 2(91) and section 4(2), and the geographical limits of divisions, mandals, ranges and zones were fixed by reference to the annexures. Officers posted in divisions, enforcement units, mobile units, tax audit wings, range offices and corporate circles were assigned as proper officers for specified sections of the Act, including provisions relating to scrutiny, assessment, refunds, registration-related functions, inspection, search, seizure, arrest, demand, recovery, and penalty-related proceedings.
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 GST and territorial jurisdiction of tax formations were fixed through detailed officer-wise and area-wise allocation.
Proper officers under the Uttar Pradesh Goods and Services Tax Act, 2017 were designated by the Commissioner in exercise of powers under section 2(91) and section 4(2), and the geographical limits of divisions, mandals, ranges and zones were fixed by reference to the annexures. Officers posted in divisions, enforcement units, mobile units, tax audit wings, range offices and corporate circles were assigned as proper officers for specified sections of the Act, including provisions relating to scrutiny, assessment, refunds, registration-related functions, inspection, search, seizure, arrest, demand, recovery, and penalty-related proceedings.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
