https://www.taxtmi.com/article/detailed?id=10532 Chapter II addresses appointment, delegation and exercise of powers by CGST officers and reciprocal authorisation of State/UT GST officers. Section 3 lists officer classes with paired designations, potentially creating designation and jurisdictional ambiguity. Section 4 gives the Board discretionary appointment and delegation powers, including authorising senior officers to appoint junior staff, and suggests such powers should be exercised by notification. Section 5 prescribes that officers act subject to Board imposed conditions, allows acting for subordinates and limited delegation by Commissioners while excluding Appellate Authorities from acting for other officers. Section 6 permits State/UT officers to be proper officers for Central purposes subject to notification conditions, avoids duplicate proceedings, and confines remedies for Central orders to Central authorities. en-us Mon, 18 Jul 2022 09:18:41 +0530 Mon, 18 Jul 2022 09:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10532 Chapter II addresses appointment, delegation and exercise of powers by CGST officers and reciprocal authorisation of State/UT GST officers. Section 3 lists officer classes with paired designations, potentially creating designation and jurisdictional ambiguity. Section 4 gives the Board discretionary appointment and delegation powers, including authorising senior officers to appoint junior staff, and suggests such powers should be exercised by notification. Section 5 prescribes that officers act subject to Board imposed conditions, allows acting for subordinates and limited delegation by Commissioners while excluding Appellate Authorities from acting for other officers. Section 6 permits State/UT officers to be proper officers for Central purposes subject to notification conditions, avoids duplicate proceedings, and confines remedies for Central orders to Central authorities. Articles Goods and Services Tax - GST Mon, 18 Jul 2022 09:18:41 +0530 https://www.taxtmi.com/article/detailed?id=10532