Delegation of GST administrative functions-designation of proper officers with conditional authority over assessments, seizures, and bonds. Assignment of functions to designated State Tax officers under the Nagaland Goods and Services Tax Act, 2017 by administrative order, specifying which statutory and rule-based powers each rank may exercise and the conditions attaching to those delegations. Delegations include inspection, assessment, seizure, adjudication, and acceptance of Bonds/Letters of Undertaking, with several powers subject to prior approval, authorisation, or limitation to specified stages or purposes.
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 GST administrative functions-designation of proper officers with conditional authority over assessments, seizures, and bonds.
Assignment of functions to designated State Tax officers under the Nagaland Goods and Services Tax Act, 2017 by administrative order, specifying which statutory and rule-based powers each rank may exercise and the conditions attaching to those delegations. Delegations include inspection, assessment, seizure, adjudication, and acceptance of Bonds/Letters of Undertaking, with several powers subject to prior approval, authorisation, or limitation to specified stages or purposes.
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