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of <h1>Manipur GST Act 2017: Officers Empowered by Commissioner, Appellate Authority Limited in Power Exercise</h1> Officers under the Manipur Goods and Services Tax Act, 2017, are empowered to exercise powers and discharge duties as directed by the Commissioner, subject to specified conditions and limitations. An officer can also exercise powers and duties of subordinate officers. The Commissioner may delegate his 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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