Proper Officer designation under statute empowers specified officers to exercise GST functions in faceless administration cases. Notification designates specific officials as Proper Officer to exercise GST powers and perform functions for computer-generated cases assigned under faceless administration, overriding earlier notifications; for example, Chapter VI (Registration) function to initiate registration is assigned to the Assistant Commissioner/State Tax Officer and the instrument is issued by the Commissioner of State Tax.
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.
Proper Officer designation under statute empowers specified officers to exercise GST functions in faceless administration cases.
Notification designates specific officials as Proper Officer to exercise GST powers and perform functions for computer-generated cases assigned under faceless administration, overriding earlier notifications; for example, Chapter VI (Registration) function to initiate registration is assigned to the Assistant Commissioner/State Tax Officer and the instrument is issued by the Commissioner of State Tax.
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