Proper officer designations for GST recovery clarified, assigning specific officer ranks to statutory recovery procedures and rules. Functions for recovery of CGST dues are assigned to specified ranks: Commissioners handle initiation of certain recovery proceedings, provisional attachment, validation and instalment matters; Deputy or Assistant Commissioners conduct recovery by deduction, sale of goods or property, attachment of debts and recovery through courts or land revenue authorities; Superintendents issue notices and arrange police assistance; Additional or Joint Commissioners address certain transfer voiding matters. These allocations implement duties under Sections 77-84 of the CGST Act and Rules 142-161 of the CGST Rules as per the cited circulars.
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 designations for GST recovery clarified, assigning specific officer ranks to statutory recovery procedures and rules.
Functions for recovery of CGST dues are assigned to specified ranks: Commissioners handle initiation of certain recovery proceedings, provisional attachment, validation and instalment matters; Deputy or Assistant Commissioners conduct recovery by deduction, sale of goods or property, attachment of debts and recovery through courts or land revenue authorities; Superintendents issue notices and arrange police assistance; Additional or Joint Commissioners address certain transfer voiding matters. These allocations implement duties under Sections 77-84 of the CGST Act and Rules 142-161 of the CGST Rules as per the cited circulars.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
