GST assessment jurisdiction reallocated by turnover limits, assigning dealer cases to officers based on gross sales thresholds. GST assessment jurisdiction for field officers in Uttarakhand was reallocated by prescribing monetary limits based on dealer turnover. Deputy Commissioners were assigned cases involving gross sales exceeding Rs. 2 crore. Assistant Commissioners were assigned cases with gross turnover above Rs. 75 lakh and up to Rs. 2 crore, subject to the condition that at least 500 taxpayers are administered for that purpose. State Tax Officers were assigned cases up to Rs. 75 lakh, subject to the same condition applicable to the Assistant Commissioner category.
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Provisions expressly mentioned in the judgment/order text.
GST assessment jurisdiction reallocated by turnover limits, assigning dealer cases to officers based on gross sales thresholds.
GST assessment jurisdiction for field officers in Uttarakhand was reallocated by prescribing monetary limits based on dealer turnover. Deputy Commissioners were assigned cases involving gross sales exceeding Rs. 2 crore. Assistant Commissioners were assigned cases with gross turnover above Rs. 75 lakh and up to Rs. 2 crore, subject to the condition that at least 500 taxpayers are administered for that purpose. State Tax Officers were assigned cases up to Rs. 75 lakh, subject to the same condition applicable to the Assistant Commissioner category.
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