https://www.taxtmi.com/caselaws?id=415353 The Uttar Pradesh GST Act permits the Commissioner to assign functions to subordinate State tax officers, and a Deputy Commissioner can act as the proper officer where that delegation is validly made. Sections 3, 4 and 5(3) support the Commissioner's power to allocate jurisdiction, and office orders issued under that framework were treated as effective assignment of authority for notice, proceedings and order under section 74. Section 6, which addresses officers under the Central GST regime, was held inapplicable to a State tax officer. The jurisdictional challenge therefore failed because the Deputy Commissioner was properly empowered under the State Act. en-us Mon, 15 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415353 The Uttar Pradesh GST Act permits the Commissioner to assign functions to subordinate State tax officers, and a Deputy Commissioner can act as the proper officer where that delegation is validly made. Sections 3, 4 and 5(3) support the Commissioner's power to allocate jurisdiction, and office orders issued under that framework were treated as effective assignment of authority for notice, proceedings and order under section 74. Section 6, which addresses officers under the Central GST regime, was held inapplicable to a State tax officer. The jurisdictional challenge therefore failed because the Deputy Commissioner was properly empowered under the State Act. Case-Laws GST Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415353