Proper officer assignment under GST allocates jurisdiction-specific powers across State tax officers for compliance and enforcement functions. Assignment of proper officers under the Tripura State Goods and Services Tax Act, 2017 is made by the Chief Commissioner of State Tax, Tripura, with functions to be exercised only within the respective jurisdiction of the officers concerned. The order distributes responsibility across specified GST provisions to different ranks of State tax officers, including senior officers, Assistant Commissioners, Superintendents and, for limited provisions, Inspectors of State Tax. It supersedes earlier orders on the subject and takes immediate effect.
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 assignment under GST allocates jurisdiction-specific powers across State tax officers for compliance and enforcement functions.
Assignment of proper officers under the Tripura State Goods and Services Tax Act, 2017 is made by the Chief Commissioner of State Tax, Tripura, with functions to be exercised only within the respective jurisdiction of the officers concerned. The order distributes responsibility across specified GST provisions to different ranks of State tax officers, including senior officers, Assistant Commissioners, Superintendents and, for limited provisions, Inspectors of State Tax. It supersedes earlier orders on the subject and takes immediate effect.
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