Delegation of Commissioner's powers allows delegated VAT authorities to act subject to Commissioner supervision, review and rectification. The Commissioner may delegate statutory powers to Value Added Tax authorities subject to prescribed restrictions; delegates must produce prescribed evidence when exercising delegated Chapter X powers. The Commissioner may supervise, review and rectify decisions of delegates without enabling assessments or reassessments after the statutory assessment period; a delegate may determine objections even if equal in rank to the original decision-maker.
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 Commissioner's powers allows delegated VAT authorities to act subject to Commissioner supervision, review and rectification.
The Commissioner may delegate statutory powers to Value Added Tax authorities subject to prescribed restrictions; delegates must produce prescribed evidence when exercising delegated Chapter X powers. The Commissioner may supervise, review and rectify decisions of delegates without enabling assessments or reassessments after the statutory assessment period; a delegate may determine objections even if equal in rank to the original decision-maker.
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