Proper Officer designation reallocated to Assistant Commissioner of State Tax for registration, amendment and cancellation. Partial modifications assign the Proper Officer role for registration, amendments, cancellations and revocations to the Assistant Commissioner of State Tax; physical verification may be done by Deputy Assistant Commissioner(ST)/Dy. Assistant Commissioner(ST)/GSTO as authorized; verification and registration of Casual Traders, Non Resident Taxable Persons and persons required to deduct/collect tax at source are to be handled by the Assistant Commissioner; enrolment of GST Practitioners is to be approved or rejected by the Commissioner/Addl. Commissioner (ST) Legal; e commerce operator registration assignment remains unchanged.
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Provisions expressly mentioned in the judgment/order text.
Proper Officer designation reallocated to Assistant Commissioner of State Tax for registration, amendment and cancellation.
Partial modifications assign the Proper Officer role for registration, amendments, cancellations and revocations to the Assistant Commissioner of State Tax; physical verification may be done by Deputy Assistant Commissioner(ST)/Dy. Assistant Commissioner(ST)/GSTO as authorized; verification and registration of Casual Traders, Non Resident Taxable Persons and persons required to deduct/collect tax at source are to be handled by the Assistant Commissioner; enrolment of GST Practitioners is to be approved or rejected by the Commissioner/Addl. Commissioner (ST) Legal; e commerce operator registration assignment remains unchanged.
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