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Delegation of tax officers' powers allows officers to exercise duties under conditions set by the Commissioner. Section 6 empowers State GST officers to exercise and discharge functions conferred by the Act subject to conditions and limitations imposed by the Commissioner; officers may exercise powers of subordinate officers, and the Commissioner may delegate his powers to subordinate officers subject to conditions specified by him.
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.
Delegation of tax officers' powers allows officers to exercise duties under conditions set by the Commissioner.
Section 6 empowers State GST officers to exercise and discharge functions conferred by the Act subject to conditions and limitations imposed by the Commissioner; officers may exercise powers of subordinate officers, and the Commissioner may delegate his powers to subordinate officers subject to conditions specified by him.
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