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of <h1>Chhattisgarh GST Act 2017: State Tax Officers' Powers and Duties Defined, Appellate Authority Restrictions Explained.</h1> Officers of State tax under the Chhattisgarh Goods and Services Tax Act, 2017, can exercise powers and duties as prescribed by the Commissioner, subject to specific conditions and limitations. These officers can also perform the functions assigned to subordinate officers. The Commissioner has the authority to delegate powers to subordinate officers, again subject to specified conditions. However, an Appellate Authority is restricted from exercising powers or duties assigned to other State tax officers.
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