Designation amendment: 'Commissioner' replaced by 'Chief Commissioner' in AP GST Rules, altering administrative authority references with retroactive effect. The amendment substitutes the term 'Chief Commissioner' for 'Commissioner' in specified sub rules of the Andhra Pradesh Goods and Services Tax Rules, 2017, thereby altering the administrative designation referenced for exercising functions; the notification invokes Section 164 as enabling authority and provides a corrigendum making the substitution retrospective to the Rules' commencement.
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Provisions expressly mentioned in the judgment/order text.
Designation amendment: 'Commissioner' replaced by 'Chief Commissioner' in AP GST Rules, altering administrative authority references with retroactive effect.
The amendment substitutes the term "Chief Commissioner" for "Commissioner" in specified sub rules of the Andhra Pradesh Goods and Services Tax Rules, 2017, thereby altering the administrative designation referenced for exercising functions; the notification invokes Section 164 as enabling authority and provides a corrigendum making the substitution retrospective to the Rules' commencement.
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