https://www.taxtmi.com/article/detailed?id=12113 The document defines key GST authorities and their operative roles: the Adjudicating authority as the officer empowered to issue Show Cause Notices and decide classification, valuation, refunds and tax liabilities; the Appellate Authority as the forum to receive and decide appeals with powers to condone delay, grant hearings and issue appellate orders; the Commissioner and Commissioner in the Board as senior administrative officers issuing instructions for uniformity; and notification based Competent, Designated authorities and Proper Officers who are assigned specific functions and may act across central and state GST components. en-us Sat, 09 Dec 2023 09:33:28 +0530 Sat, 09 Dec 2023 09:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12113 The document defines key GST authorities and their operative roles: the Adjudicating authority as the officer empowered to issue Show Cause Notices and decide classification, valuation, refunds and tax liabilities; the Appellate Authority as the forum to receive and decide appeals with powers to condone delay, grant hearings and issue appellate orders; the Commissioner and Commissioner in the Board as senior administrative officers issuing instructions for uniformity; and notification based Competent, Designated authorities and Proper Officers who are assigned specific functions and may act across central and state GST components. Articles Goods and Services Tax - GST Sat, 09 Dec 2023 09:33:28 +0530 https://www.taxtmi.com/article/detailed?id=12113