Designation of Examination Authority: central tax academy appointed to conduct GST examinations under statutory rules. The Commissioner of State Tax, exercising powers under the Gujarat Goods and Services Tax Act and the Gujarat GST Rules, notifies a central tax academy as the designated authority to conduct the examination specified by the rules, acting on the recommendations of the Council and thereby authorising that academy to administer the prescribed examination mechanism.
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.
Designation of Examination Authority: central tax academy appointed to conduct GST examinations under statutory rules.
The Commissioner of State Tax, exercising powers under the Gujarat Goods and Services Tax Act and the Gujarat GST Rules, notifies a central tax academy as the designated authority to conduct the examination specified by the rules, acting on the recommendations of the Council and thereby authorising that academy to administer the prescribed examination mechanism.
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