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        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.

        <h1>Appointment of state tax officers under the GST ordinance designates specific officer classes to administer state GST obligations.</h1> The Governor, under the power conferred by section 3 of the West Bengal Goods and Services Tax Ordinance, 2017, appoints specified classes of officers to carry out the Ordinance's purposes: Commissioner of State Tax; Special Commissioner; Additional Commissioner; Senior Joint Commissioner; Joint Commissioner; Deputy Commissioner; State Tax Officer; and Assistant State Tax Officer. The notification specifies its commencement date and is issued by the Finance Department, Revenue, by order of the Governor.

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