In exercise of the authority conferred on him under sub section (91) of section 2 read with sub-section (1) of section 5 of the Andhra Pradesh Goods and Services Tax Act, 2017 - CCW/GST/74/2015 - Andhra Pradesh SGST
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Designation of Proper Officers under GST Act ensures specified officer cadres handle registration, assessment, enforcement. The notification under the Andhra Pradesh GST Act designates proper officers for statutory functions, specifying minimum officer cadres for registration, post registration verification, assessment, scrutiny, provisional assessment, refund processing, inspection, search and seizure, enforcement actions, recovery, penalties and departmental appeals; and assigns officers entrusted with enforcement or in the Chief Commissioner's office to undertake specified investigatory and administrative duties.
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.
Designation of Proper Officers under GST Act ensures specified officer cadres handle registration, assessment, enforcement.
The notification under the Andhra Pradesh GST Act designates proper officers for statutory functions, specifying minimum officer cadres for registration, post registration verification, assessment, scrutiny, provisional assessment, refund processing, inspection, search and seizure, enforcement actions, recovery, penalties and departmental appeals; and assigns officers entrusted with enforcement or in the Chief Commissioner's office to undertake specified investigatory and administrative duties.
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