Re-designation of Tax Officers updates GST Rules to substitute officer titles and revise appeals authorities accordingly. Amendments to the Kerala GST Rules revise officer designations: rule 56(20A) substitutes Deputy Commissioner of State Tax with Joint Commissioner of State Tax, Intelligence and Enforcement; rule 109A substitutes Deputy Commissioner (Appeals) with Joint Commissioner of State Tax (Appeals), Assistant Commissioner of State Tax with Deputy Commissioner of State Tax, Joint Commissioner (Appeals) with Additional Commissioner of State Tax (Appeals), and Deputy Commissioner with Joint Commissioner of State Tax, reflecting departmental reorganisation.
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.
Re-designation of Tax Officers updates GST Rules to substitute officer titles and revise appeals authorities accordingly.
Amendments to the Kerala GST Rules revise officer designations: rule 56(20A) substitutes Deputy Commissioner of State Tax with Joint Commissioner of State Tax, Intelligence and Enforcement; rule 109A substitutes Deputy Commissioner (Appeals) with Joint Commissioner of State Tax (Appeals), Assistant Commissioner of State Tax with Deputy Commissioner of State Tax, Joint Commissioner (Appeals) with Additional Commissioner of State Tax (Appeals), and Deputy Commissioner with Joint Commissioner of State Tax, reflecting departmental reorganisation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.