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          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.

          <h1>Delegation of powers under GST allows subordinate State tax officers to exercise duties subject to Commissioner imposed limits.</h1> 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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