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        GST - States

        Commissioner of State Tax, Assam, designates various officials—from Special Commissioner to Superintendent of State Tax

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        Proper officer functions under Assam GST assigned across tax cadres with limited powers, approvals, and authorisations specified. Assignment of proper officer functions under the Assam Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Rules, 2017 to designated State tax cadres, pursuant to re-designation of posts. The Principal Commissioner of State Tax, Assam allocates specified statutory and rule-based powers to officers ranging from Special Commissioner and Additional Commissioner to Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Superintendent of State tax, with the table mapping each designation to the relevant sections and rules.
                          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 functions under Assam GST assigned across tax cadres with limited powers, approvals, and authorisations specified.

                                Assignment of proper officer functions under the Assam Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Rules, 2017 to designated State tax cadres, pursuant to re-designation of posts. The Principal Commissioner of State Tax, Assam allocates specified statutory and rule-based powers to officers ranging from Special Commissioner and Additional Commissioner to Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Superintendent of State tax, with the table mapping each designation to the relevant sections and rules.


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