Assam appoints existing VAT officers as State Tax officers under GST with specified territorial jurisdictions. The Governor appoints officers formerly appointed under the Assam Value Added Tax Act, 2003 - including the Commissioner, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents and Inspectors of Taxes - as the corresponding State Tax officers for carrying out the purposes of the Assam Goods and Services Tax Act, 2017, with their jurisdiction allocated in the attached table (headquarters, zones and units) and subject to statewide or specified local area jurisdiction as the Commissioner of State Tax may direct under section 4(2); the notification is effective from its Gazette publication date.
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.
Assam appoints existing VAT officers as State Tax officers under GST with specified territorial jurisdictions.
The Governor appoints officers formerly appointed under the Assam Value Added Tax Act, 2003 - including the Commissioner, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents and Inspectors of Taxes - as the corresponding State Tax officers for carrying out the purposes of the Assam Goods and Services Tax Act, 2017, with their jurisdiction allocated in the attached table (headquarters, zones and units) and subject to statewide or specified local area jurisdiction as the Commissioner of State Tax may direct under section 4(2); the notification is effective from its Gazette publication date.
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