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of <h1>Competent Authority Can Delegate Powers Under Section 133 of Model GST Law, 2016, Via Gazette Notification</h1> Section 133 of the Model GST Law, 2016, allows the Competent Authority to delegate powers. Through a notification in the Gazette, the Competent Authority can specify that any power under the Act, usually exercised by a particular authority or officer, may also be exercised by another designated authority or officer. This delegation is subject to conditions outlined in the notification.
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