Officer power delegation under GST law allows internal exercise of duties, with Commissioner control and appellate authority exclusion. Power under the Union Territory Goods and Services Tax Act, 2017 is allocated among officers subject to control by the Commissioner. An officer of Union territory tax may exercise powers and discharge duties conferred or imposed on him under the Act, and may also exercise the powers and duties conferred or imposed on any subordinate officer. The Commissioner may delegate his powers to any subordinate officer subject to specified conditions and limitations. The Appellate Authority is excluded from exercising the powers and duties conferred or imposed on any other officer of Union territory tax.
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.
Officer power delegation under GST law allows internal exercise of duties, with Commissioner control and appellate authority exclusion.
Power under the Union Territory Goods and Services Tax Act, 2017 is allocated among officers subject to control by the Commissioner. An officer of Union territory tax may exercise powers and discharge duties conferred or imposed on him under the Act, and may also exercise the powers and duties conferred or imposed on any subordinate officer. The Commissioner may delegate his powers to any subordinate officer subject to specified conditions and limitations. The Appellate Authority is excluded from exercising the powers and duties conferred or imposed on any other officer of Union territory tax.
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