Delegation of powers under GST allows subordinate State tax officers to exercise duties subject to Commissioner imposed limits. State tax officers may exercise and discharge powers and duties under the Act subject to conditions and limitations imposed by the Commissioner; officers may act for subordinate officers; the Commissioner may delegate his powers to subordinates under specified conditions; an Appellate Authority is prohibited from exercising or discharging powers or duties conferred on other State tax officers.
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 allows subordinate State tax officers to exercise duties subject to Commissioner imposed limits.
State tax officers may exercise and discharge powers and duties under the Act subject to conditions and limitations imposed by the Commissioner; officers may act for subordinate officers; the Commissioner may delegate his powers to subordinates under specified conditions; an Appellate Authority is prohibited from exercising or discharging powers or duties conferred on other State tax officers.
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