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of <h1>State Tax Officers' Powers Defined by Commissioner Under Puducherry GST Act, 2017; Appellate Authority Restrictions Apply</h1> Officers of State tax under the Puducherry Goods and Services Tax Act, 2017, can exercise powers and fulfill duties as determined by the Commissioner, subject to conditions and limitations. They may also perform duties assigned to subordinate officers. The Commissioner can delegate his powers to subordinate officers, again with specified conditions. However, an Appellate Authority is restricted from exercising the powers or duties assigned to other State tax officers.
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