Appointment of State Tax Authorities establishes territorial jurisdiction and administrative allocation for GST enforcement across state divisions. The Governor, under Sections 3, 4 and 5 of the State GST Act, appoints specified tax authorities and assigns them powers and duties within defined territorial units. The notification delineates territorial jurisdiction for each designated post across state divisions, districts, circles and specified municipal or police-station boundaries, and assigns hierarchical and functional roles to principal, commissioner, joint, deputy and assistant commissioners and state tax officers for GST administration.
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.
Appointment of State Tax Authorities establishes territorial jurisdiction and administrative allocation for GST enforcement across state divisions.
The Governor, under Sections 3, 4 and 5 of the State GST Act, appoints specified tax authorities and assigns them powers and duties within defined territorial units. The notification delineates territorial jurisdiction for each designated post across state divisions, districts, circles and specified municipal or police-station boundaries, and assigns hierarchical and functional roles to principal, commissioner, joint, deputy and assistant commissioners and state tax officers for GST administration.
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