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of <h1>State Tax Officers Empowered Under J&K GST Act 2017; Appellate Authority's Powers Limited by Commissioner</h1> Officers of State tax under the Jammu and Kashmir Goods and Services Tax Act, 2017, can exercise powers and discharge duties as per the conditions and limitations set by the Commissioner. They can also perform duties assigned to subordinate officers. The Commissioner has the authority to delegate his powers to subordinate officers with specified conditions. However, an Appellate Authority is restricted from exercising powers or duties assigned to other State tax officers.
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