Meghalaya GST assigns proper officers for functions under the Act, specifying designations and delegated sections and rules. Delegates designated departmental officers as the proper officers under the Meghalaya Goods and Services Tax Act, 2017 and Rules, specifying minimum officer grades (Inspector, Superintendent, Assistant Commissioner, Commissioner of Taxes) authorised to exercise listed functions across chapters on levy and collection, registration, accounts and records, returns, payment and refunds, assessment, audit, inspection/search/seizure, demands and recovery, offences and penalties, and transitional provisions.
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.
Meghalaya GST assigns proper officers for functions under the Act, specifying designations and delegated sections and rules.
Delegates designated departmental officers as the proper officers under the Meghalaya Goods and Services Tax Act, 2017 and Rules, specifying minimum officer grades (Inspector, Superintendent, Assistant Commissioner, Commissioner of Taxes) authorised to exercise listed functions across chapters on levy and collection, registration, accounts and records, returns, payment and refunds, assessment, audit, inspection/search/seizure, demands and recovery, offences and penalties, and transitional provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
