GST registration revocation powers are authorised for exercise by the designated Joint Commissioner under the State GST Rules. The Joint Commissioner of State Taxes and Excise (EIU) is authorised to exercise powers under the first proviso to Rule 23 of the Himachal Pradesh Goods and Services Tax Rules, 2017. The authorisation is issued by the Commissioner under delegated powers available under the Himachal Pradesh Goods and Services Tax Act, 2017 and concerns GST registration revocation 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.
GST registration revocation powers are authorised for exercise by the designated Joint Commissioner under the State GST Rules.
The Joint Commissioner of State Taxes and Excise (EIU) is authorised to exercise powers under the first proviso to Rule 23 of the Himachal Pradesh Goods and Services Tax Rules, 2017. The authorisation is issued by the Commissioner under delegated powers available under the Himachal Pradesh Goods and Services Tax Act, 2017 and concerns GST registration revocation proceedings.
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