Appointment of GST officers under the Delhi GST Act enables specified tax officers to perform statutory and concurrent functions. Appointment of specified categories of officers under section 3 read with sub section (1) of section 4 of the Delhi Goods and Services Tax Act, 2017 is effected, listing Commissioner of State Tax, Special Commissioners, Additional Commissioners, Joint Commissioners, Assistant Commissioners, Goods and Services Tax Officer, and Goods and Services Tax Inspector; officers appointed under section 66 of the DVAT Act, 2004 shall continue to perform statutory functions while that Act remains in force, and the newly appointed officers under the Delhi GST Act shall concurrently perform statutory and other functions under the DGST Act, effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Appointment of GST officers under the Delhi GST Act enables specified tax officers to perform statutory and concurrent functions.
Appointment of specified categories of officers under section 3 read with sub section (1) of section 4 of the Delhi Goods and Services Tax Act, 2017 is effected, listing Commissioner of State Tax, Special Commissioners, Additional Commissioners, Joint Commissioners, Assistant Commissioners, Goods and Services Tax Officer, and Goods and Services Tax Inspector; officers appointed under section 66 of the DVAT Act, 2004 shall continue to perform statutory functions while that Act remains in force, and the newly appointed officers under the Delhi GST Act shall concurrently perform statutory and other functions under the DGST Act, effective from the stated commencement date.
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