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        GST - States

        Section 167 - Delegation of powers.

        Delhi Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Delegation of powers: Commissioner may notify that powers of one officer can be exercised by another under GST law. The Commissioner may, by notification, authorize that any power exercisable by any authority or officer under the Act may also be exercised by another authority or officer specified in the notification, subject to such conditions as may be specified.
                          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: Commissioner may notify that powers of one officer can be exercised by another under GST law.

                                The Commissioner may, by notification, authorize that any power exercisable by any authority or officer under the Act may also be exercised by another authority or officer specified in the notification, subject to such conditions as may be specified.


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