Delegation of powers: Joint Commissioners authorised to accept affidavits relinquishing brand-name claims under GST law. Delegation of powers under the Tamil Nadu Goods and Services Tax Act, 2017 authorises the territorial Joint Commissioner having jurisdiction over the taxpayer and the Joint Commissioner (Policy and Planning) to accept affidavits in which a taxpayer voluntarily forgoes any actionable claim or enforceable right in respect of a brand name, the delegation being exercised under the Commissioner's authority and taking effect immediately.
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.
Delegation of powers: Joint Commissioners authorised to accept affidavits relinquishing brand-name claims under GST law.
Delegation of powers under the Tamil Nadu Goods and Services Tax Act, 2017 authorises the territorial Joint Commissioner having jurisdiction over the taxpayer and the Joint Commissioner (Policy and Planning) to accept affidavits in which a taxpayer voluntarily forgoes any actionable claim or enforceable right in respect of a brand name, the delegation being exercised under the Commissioner's authority and taking effect immediately.
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