Delegation of VAT powers enables designated officers to exercise registration, assessment, refund, inspection, seizure functions subject to rank, supervisory limits. Delegation under section 68 read with rule 48 empowers designated VAT officers to perform registration, amendment, cancellation, security management, assessment and reassessment, refund adjudication with layered approvals, inspection, search, seizure, custody and release of records and goods, audit authorization (excluding Commissioner's case selection), penalty imposition and recovery functions subject to specified ranks and supervisory review.
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 VAT powers enables designated officers to exercise registration, assessment, refund, inspection, seizure functions subject to rank, supervisory limits.
Delegation under section 68 read with rule 48 empowers designated VAT officers to perform registration, amendment, cancellation, security management, assessment and reassessment, refund adjudication with layered approvals, inspection, search, seizure, custody and release of records and goods, audit authorization (excluding Commissioner's case selection), penalty imposition and recovery functions subject to specified ranks and supervisory review.
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