Empowerment under Section 130: Deputy Assistant Commissioners may exercise specified powers with required territorial authorisation. Officers not below the cadre of Deputy Assistant Commissioner of State Tax are authorized to exercise the powers conferred by Section 130 of the APGST Act; to act outside their territorial jurisdiction they must obtain specific orders from the jurisdictional Joint Commissioner of State Tax, and CGST office enforcement officers must obtain orders from the Commissioner or Additional Commissioner of State Tax concerned; these instructions are effective 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.
Empowerment under Section 130: Deputy Assistant Commissioners may exercise specified powers with required territorial authorisation.
Officers not below the cadre of Deputy Assistant Commissioner of State Tax are authorized to exercise the powers conferred by Section 130 of the APGST Act; to act outside their territorial jurisdiction they must obtain specific orders from the jurisdictional Joint Commissioner of State Tax, and CGST office enforcement officers must obtain orders from the Commissioner or Additional Commissioner of State Tax concerned; these instructions are effective immediately.
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