GST reassessment procedure shifts Headquarters handling from the Law Section to the GST Section for all proposals and responsibilities. Immediate amendment transfers the handling of reassessment matters at Headquarters from the Law Section to the GST Section. The functions earlier performed by the Law Section, and the responsibilities earlier assigned to the Joint Commissioner (Law), are now to be discharged by the GST Section, Headquarters and the Joint Commissioner (GST), Headquarters, respectively. The remaining provisions of the original circular remain unchanged, and future reassessment proposals are to be submitted to the GST Section, Headquarters.
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Provisions expressly mentioned in the judgment/order text.
GST reassessment procedure shifts Headquarters handling from the Law Section to the GST Section for all proposals and responsibilities.
Immediate amendment transfers the handling of reassessment matters at Headquarters from the Law Section to the GST Section. The functions earlier performed by the Law Section, and the responsibilities earlier assigned to the Joint Commissioner (Law), are now to be discharged by the GST Section, Headquarters and the Joint Commissioner (GST), Headquarters, respectively. The remaining provisions of the original circular remain unchanged, and future reassessment proposals are to be submitted to the GST Section, Headquarters.
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