Appointment of Officers
Section 4, CGST Act
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Amendment history
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Section 4 lets the Board appoint other officers as needed and empowers senior officers to authorise juniors.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Monetary limits for adjudication by rank are fixed by circular; a notice adjudicated above the limit of the officer’s rank is challengeable.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
497 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) The Board may, in addition to the officers as may be notified by the Government under section 3 , appoint such persons as it may think fit to be the officers under this Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses
(a) to
(h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of central tax for the administration of this Act.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/S PRASHANTH MOTORS v. COMMERCIAL TAX OFFICER (ENF)17
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M S P GRANITES v. THE ASSISTANT COMMISSIONER (ST)
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JULIE JOSE v. THE STATE TAX OFFICER
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M/S SRI GAJALAKSHMI PAINTS v. THE COMMERCIAL TAX OFFICER
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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