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of <h1>State Tax Officers Empowered Under Andhra Pradesh GST Act 2017; Appellate Authority Faces Restrictions on Powers</h1> Under the Andhra Pradesh Goods and Services Tax Act, 2017, officers of State Tax are empowered to exercise powers and fulfill duties as prescribed by the Chief Commissioner, who may impose specific conditions and limitations. Officers can also assume the responsibilities of subordinate officers. The Chief Commissioner has the authority to delegate his powers to subordinate officers, subject to specified conditions. However, an Appellate Authority is restricted from exercising the powers or duties assigned to any other State tax officer.
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