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<h1>Central Goods and Services Tax Act: Officers' Powers and Duties Defined; Restrictions on First Appellate Authority Under Section 79.</h1> Officers under the Central Goods and Services Tax Act are empowered to exercise powers and perform duties as defined by the Act, subject to conditions and limitations set by the Board. An officer can also exercise powers and duties of any subordinate officer. The Board or Commissioner may delegate powers to subordinate officers under specified conditions. However, the First Appellate Authority is restricted from exercising powers or duties beyond what is specified in section 79 of the Act. Similar provisions may exist in state laws.