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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Powers of tax officers: exercise and delegation permitted subject to Board limits; appellate authority confined to its remit.</h1> Officers of the Central Goods and Services Tax may exercise powers and discharge duties under the Act subject to conditions and limitations imposed by the Board; an officer may act for a subordinate officer, and the Board or Commissioner may delegate powers to subordinate officers subject to specified conditions. A First Appellate Authority is limited to its own allocated powers and may not perform functions of revenue officers beyond that remit.

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