Assignment of tax functions: Superintendent of State Tax designated to exercise specified GST investigatory and procedural powers from January. The Superintendent of State Tax is assigned specific administrative and procedural GST functions under the Assam Goods and Services Tax Act and Rules, modifying a prior order and subject to prescribed limitations; the assignment includes investigatory and procedural powers under the identified Act provision and Rule sub rules and is effective from the first day of January.
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Provisions expressly mentioned in the judgment/order text.
Assignment of tax functions: Superintendent of State Tax designated to exercise specified GST investigatory and procedural powers from January.
The Superintendent of State Tax is assigned specific administrative and procedural GST functions under the Assam Goods and Services Tax Act and Rules, modifying a prior order and subject to prescribed limitations; the assignment includes investigatory and procedural powers under the identified Act provision and Rule sub rules and is effective from the first day of January.
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