Delegation of powers under GST law allows the Commissioner to authorise other officers to exercise statutory functions by notification. Delegation of powers under the Central Goods and Services Tax Act, 2017 enables the Commissioner, by notification and subject to specified conditions, to authorise another authority or officer to exercise any power otherwise exercisable by an authority or officer under the Act. The provision creates an administrative mechanism for redistributing statutory functions through formal notification.
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 powers under GST law allows the Commissioner to authorise other officers to exercise statutory functions by notification.
Delegation of powers under the Central Goods and Services Tax Act, 2017 enables the Commissioner, by notification and subject to specified conditions, to authorise another authority or officer to exercise any power otherwise exercisable by an authority or officer under the Act. The provision creates an administrative mechanism for redistributing statutory functions through formal notification.
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