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        Case ID :
        GST - States

        Appointment of Adjudicating Authorities - 35/2023 - State Tax - Arunachal Pradesh SGST

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        Appointment of Adjudicating Authorities under GST enables designated officers to adjudicate specified tax notices issued to a taxpayer. The Board, invoking Section 5 of the Arunachal Pradesh GST Act and Section 3 of the IGST Act, appoints specified officers to act as adjudicating authorities to exercise the powers and discharge the duties of originally named officers for adjudication of particular tax notices listed in the notification.
                          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.

                                Appointment of Adjudicating Authorities under GST enables designated officers to adjudicate specified tax notices issued to a taxpayer.

                                The Board, invoking Section 5 of the Arunachal Pradesh GST Act and Section 3 of the IGST Act, appoints specified officers to act as adjudicating authorities to exercise the powers and discharge the duties of originally named officers for adjudication of particular tax notices listed in the notification.


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