Proper Officer designations under GST allocate officers to perform registration, assessment, inspection, audit and recovery functions. The notification designates specific departmental posts as Proper Officer under the Himachal Pradesh GST Act, assigning jurisdictional authority to perform registration, amendment, cancellation and revocation of registration, accounts maintenance, scrutiny and provisional assessments, audits (including special audit), determination of tax liabilities (including fraud-related determinations), refund processing, recovery and penalty proceedings, inspection, search, seizure, detention, release and confiscation of goods and related enforcement functions.
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 under GST allocate officers to perform registration, assessment, inspection, audit and recovery functions.
The notification designates specific departmental posts as Proper Officer under the Himachal Pradesh GST Act, assigning jurisdictional authority to perform registration, amendment, cancellation and revocation of registration, accounts maintenance, scrutiny and provisional assessments, audits (including special audit), determination of tax liabilities (including fraud-related determinations), refund processing, recovery and penalty proceedings, inspection, search, seizure, detention, release and confiscation of goods and related enforcement functions.
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