In order to delegates the power to all the Officers not below the rank of Deputy Assistant Commissioner of State Tax in the Divisions and in the Enforcement Wing.
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Delegation of Powers: authorises officers not below Deputy Assistant Commissioner to exercise assessment and penalty powers under the GST Act. The Chief Commissioner, invoking sub section (3) of Section 5 of the Andhra Pradesh Goods and Services Tax Act, 2017, delegates to all officers not below the rank of Deputy Assistant Commissioner of State Tax in the Divisions and in the Enforcement Wing the power to exercise the powers contained in sub section (12) of Section 67 and sub section (1) of Section 122 of the Andhra Pradesh GST Act; these orders take effect immediately.
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: authorises officers not below Deputy Assistant Commissioner to exercise assessment and penalty powers under the GST Act.
The Chief Commissioner, invoking sub section (3) of Section 5 of the Andhra Pradesh Goods and Services Tax Act, 2017, delegates to all officers not below the rank of Deputy Assistant Commissioner of State Tax in the Divisions and in the Enforcement Wing the power to exercise the powers contained in sub section (12) of Section 67 and sub section (1) of Section 122 of the Andhra Pradesh GST Act; these orders take effect immediately.
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