GST enforcement and mobile squad officers designated statewide jurisdiction, effective 1 February 2018 under section 4(2) notification. Under section 4(2) of the Gujarat Goods and Services Tax Act, 2017, the Commissioner of State Tax specifies that designated Joint Commissioners, Deputy Commissioners, Assistant Commissioners and State Tax Officers assigned to Enforcement, Mobile Squad, Flying Squad, Enforcement Coordination and Enforcement Research functions shall have jurisdiction over whole of the State of Gujarat with effect from 1 February 2018, applying across listed divisions and unit squads.
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 enforcement and mobile squad officers designated statewide jurisdiction, effective 1 February 2018 under section 4(2) notification.
Under section 4(2) of the Gujarat Goods and Services Tax Act, 2017, the Commissioner of State Tax specifies that designated Joint Commissioners, Deputy Commissioners, Assistant Commissioners and State Tax Officers assigned to Enforcement, Mobile Squad, Flying Squad, Enforcement Coordination and Enforcement Research functions shall have jurisdiction over whole of the State of Gujarat with effect from 1 February 2018, applying across listed divisions and unit squads.
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