Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Delegation of Commissioner's powers in GST: subordinate officers authorised to act as proper officers within imposed limits. The Commissioner delegates the powers and duties under the Maharashtra GST Act to the Special Commissioner, all Additional Commissioners and all Joint Commissioners with effect from 1 July 2017, and assigns them to function as proper officers within their respective jurisdictions subject to conditions and restrictions imposed by the Commissioner. Specific powers are excluded from delegation, namely the second proviso to sub section (1) of section 37, sub section (2) of section 38, sub section (6) of section 39, the proviso to sub section (3) of section 60, section 69, section 120, section 130, section 167 and section 168.
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 Commissioner's powers in GST: subordinate officers authorised to act as proper officers within imposed limits.
The Commissioner delegates the powers and duties under the Maharashtra GST Act to the Special Commissioner, all Additional Commissioners and all Joint Commissioners with effect from 1 July 2017, and assigns them to function as proper officers within their respective jurisdictions subject to conditions and restrictions imposed by the Commissioner. Specific powers are excluded from delegation, namely the second proviso to sub section (1) of section 37, sub section (2) of section 38, sub section (6) of section 39, the proviso to sub section (3) of section 60, section 69, section 120, section 130, section 167 and section 168.
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