Delegation of Powers under GST: specified tax functions assigned to designated state tax officers within jurisdictional limits. Delegation of powers under the Haryana GST Act, 2017 entrusts specified functions to designated State Tax officers within their territorial jurisdiction. Authority is delegated for search and seizure (section 67(10)); continuation and validation of recovery proceedings including issuing notices (section 84); notification to liquidators (section 88(2)); assessment of non-recovery linked to neglect or breach by directors (section 88(3)); and supervisory record review and error referral in adjudicatory, appellate, and revisional matters (sections 107(2), 112(3), 113(3)).
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 Powers under GST: specified tax functions assigned to designated state tax officers within jurisdictional limits.
Delegation of powers under the Haryana GST Act, 2017 entrusts specified functions to designated State Tax officers within their territorial jurisdiction. Authority is delegated for search and seizure (section 67(10)); continuation and validation of recovery proceedings including issuing notices (section 84); notification to liquidators (section 88(2)); assessment of non-recovery linked to neglect or breach by directors (section 88(3)); and supervisory record review and error referral in adjudicatory, appellate, and revisional matters (sections 107(2), 112(3), 113(3)).
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