GST administration assigned officers powers over registration, amendments, cancellation, and tax determinations and penalty assessment, including casual and non-resident cases Officers appointed under Section 3 of the Odisha GST Act, 2017 (Deputy Commissioner of State Tax, Assistant Commissioner of State Tax, State Tax Officer) are assigned powers to determine tax and penalty where ineligible persons paid tax; grant registration including for liable but unregistered persons; grant and extend registration validity for casual and non-resident taxable persons; approve or reject registration amendments and unique identity assignments; cancel registration on officer motion or application (including on death); and revoke or refuse revocation of cancellations.
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 administration assigned officers powers over registration, amendments, cancellation, and tax determinations and penalty assessment, including casual and non-resident cases
Officers appointed under Section 3 of the Odisha GST Act, 2017 (Deputy Commissioner of State Tax, Assistant Commissioner of State Tax, State Tax Officer) are assigned powers to determine tax and penalty where ineligible persons paid tax; grant registration including for liable but unregistered persons; grant and extend registration validity for casual and non-resident taxable persons; approve or reject registration amendments and unique identity assignments; cancel registration on officer motion or application (including on death); and revoke or refuse revocation of cancellations.
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