https://www.taxtmi.com/caselaws?id=760697 Where the Commissioner validly assigns the function of proper officer to an Assistant Commissioner under the State GST Act, an order passed by that officer is treated as an order of an adjudicating authority. Because the assignment order was unchallenged, the cancellation of GST registration was appealable under the statutory appellate provision, and the appeal lay to the Commissioner. The earlier contrary view was reviewed and modified to reflect that forum of appeal. en-us Mon, 24 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760697 Where the Commissioner validly assigns the function of proper officer to an Assistant Commissioner under the State GST Act, an order passed by that officer is treated as an order of an adjudicating authority. Because the assignment order was unchallenged, the cancellation of GST registration was appealable under the statutory appellate provision, and the appeal lay to the Commissioner. The earlier contrary view was reviewed and modified to reflect that forum of appeal. Case-Laws GST Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760697