Appointing the officers of Enforcement wing for the purposes of the Punjab Goods and Services Tax Act, 2017 - S.O. 77/P.A.5/2017/S.3/2023 - Punjab SGST
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Officer appointments under GST Act designate existing sales tax and VAT enforcement officers as corresponding GST enforcement officers. The Governor, under section 3 of the Punjab GST Act, 2017, appoints officers holding enforcement designations under the Punjab General Sales Tax Act, 1948 and the Punjab Value Added Tax Act, 2005 as the corresponding enforcement officers for the Punjab GST Act with immediate effect. The table equates Director (Enforcement) to Joint Commissioner of State Tax (Enforcement); Joint Director (Enforcement)-cum-Deputy Excise and Taxation Commissioner (Intelligence) to Deputy Commissioner of State Tax (Enforcement); Deputy Director (Enforcement) to Assistant Commissioner of State Tax (Enforcement); and Assistant Director (Enforcement) to State Tax Officer (Enforcement).
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.
Officer appointments under GST Act designate existing sales tax and VAT enforcement officers as corresponding GST enforcement officers.
The Governor, under section 3 of the Punjab GST Act, 2017, appoints officers holding enforcement designations under the Punjab General Sales Tax Act, 1948 and the Punjab Value Added Tax Act, 2005 as the corresponding enforcement officers for the Punjab GST Act with immediate effect. The table equates Director (Enforcement) to Joint Commissioner of State Tax (Enforcement); Joint Director (Enforcement)-cum-Deputy Excise and Taxation Commissioner (Intelligence) to Deputy Commissioner of State Tax (Enforcement); Deputy Director (Enforcement) to Assistant Commissioner of State Tax (Enforcement); and Assistant Director (Enforcement) to State Tax Officer (Enforcement).
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