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    <title>Authorising the Commissioner to defend the UoI and others in matters of indirect taxation before the High Court</title>
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    <description>The Legal Cell will issue formal Authorizations empowering the concerned Commissioner to defend the Union, Ministry/Board and listed officeholders in indirect tax petitions; the Commissionerate must obtain Policy Wing comments and forward them to the Legal Cell. If no jurisdictional officer is joined, the nodal Commissioner for the bench&#039;s jurisdiction receives authorization and will coordinate with Law Officers/CGSC. Authorizations do not cover individuals sued in personal capacity or service and administrative matters, which require Administration Wing approval.</description>
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