Designation of proper officers under the TSGST Act assigns specific tax ranks to exercise section-wise functions within territorial limits. The order assigns specified categories of tax officials (Special Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent, Inspector) as the proper officers to exercise functions under enumerated sections of the Tripura State Goods and Services Tax Act, 2017, subject to the territorial limitation that they act only within their respective jurisdiction; it takes effect from the first day of July, 2017.
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Provisions expressly mentioned in the judgment/order text.
Designation of proper officers under the TSGST Act assigns specific tax ranks to exercise section-wise functions within territorial limits.
The order assigns specified categories of tax officials (Special Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent, Inspector) as the proper officers to exercise functions under enumerated sections of the Tripura State Goods and Services Tax Act, 2017, subject to the territorial limitation that they act only within their respective jurisdiction; it takes effect from the first day of July, 2017.
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