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        GST - States

        Section 167 - Delegation of powers

        Kerala Goods and Services Tax Ordinance, 2017
        Chapter XXI
        MISCELLANEOUS

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        Delegation of powers allows specified officers to exercise others' statutory functions by notification, subject to conditions. The provision empowers the Commissioner to issue a notification specifying that any power exercisable by a particular authority or officer may, subject to specified conditions in that notification, also be exercised by another authority or officer designated therein.
                          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 allows specified officers to exercise others' statutory functions by notification, subject to conditions.

                                The provision empowers the Commissioner to issue a notification specifying that any power exercisable by a particular authority or officer may, subject to specified conditions in that notification, also be exercised by another authority or officer designated therein.


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