In order to delegates the power to all jurisdictional Joint Commissioners (ST) in the Divisions to authorize officers in the Division to exercise powers under sub-section (12) of Section 67 of the Andhra Pradesh Goods and Services Tax Act, 2017.
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Delegation of powers under GST: joint commissioners may authorize senior officers to exercise designated inspection and enforcement powers. The Chief Commissioner delegates to all jurisdictional Joint Commissioners (ST) the authority to authorize officers in their Divisions to exercise the powers under sub-section (12) of Section 67 of the Andhra Pradesh GST Act, limited to officers not below the rank of Deputy Assistant Commissioner (ST); the delegation is made under sub-section (3) of Section 5 and takes immediate effect.
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: joint commissioners may authorize senior officers to exercise designated inspection and enforcement powers.
The Chief Commissioner delegates to all jurisdictional Joint Commissioners (ST) the authority to authorize officers in their Divisions to exercise the powers under sub-section (12) of Section 67 of the Andhra Pradesh GST Act, limited to officers not below the rank of Deputy Assistant Commissioner (ST); the delegation is made under sub-section (3) of Section 5 and takes immediate effect.
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