Inspection of conveyances: designated officers empowered to inspect, seize and adjudicate consignments under GST provisions. Designation of Proper Officer status to specified State Tax Officers, Deputy State Tax Officers and named Adjudication officers, when ordered by the Joint Commissioner (Intelligence), empowering them to inspect conveyances carrying consignments and to exercise powers relating to seizure, detention and incidental functions under the GST provisions; adjudication of conveyances and consignments detained or seized by roving squads is allocated to specified adjudication officers where adjudication was not completed during squad duty hours, and the notification supersedes an earlier notification while operating retrospectively from the Act's commencement date.
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.
Inspection of conveyances: designated officers empowered to inspect, seize and adjudicate consignments under GST provisions.
Designation of Proper Officer status to specified State Tax Officers, Deputy State Tax Officers and named Adjudication officers, when ordered by the Joint Commissioner (Intelligence), empowering them to inspect conveyances carrying consignments and to exercise powers relating to seizure, detention and incidental functions under the GST provisions; adjudication of conveyances and consignments detained or seized by roving squads is allocated to specified adjudication officers where adjudication was not completed during squad duty hours, and the notification supersedes an earlier notification while operating retrospectively from the Act's commencement date.
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