Territorial jurisdiction under Jharkhand GST: appointed authorities with division-wise limits effective from publication notification. The Governor, exercising powers under Sections 3, 4 and 5 of the Jharkhand Goods and Services Tax Act, substitutes earlier notifications and appoints specified State Tax authorities to exercise powers and duties under the Act. It prescribes detailed territorial jurisdictions for each designated post across State, divisional and circle levels, including roles for Investigation Bureau, Audit and Legal Cell, and makes the notification effective from its publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Territorial jurisdiction under Jharkhand GST: appointed authorities with division-wise limits effective from publication notification.
The Governor, exercising powers under Sections 3, 4 and 5 of the Jharkhand Goods and Services Tax Act, substitutes earlier notifications and appoints specified State Tax authorities to exercise powers and duties under the Act. It prescribes detailed territorial jurisdictions for each designated post across State, divisional and circle levels, including roles for Investigation Bureau, Audit and Legal Cell, and makes the notification effective from its publication in the Official Gazette.
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