Delegation of information-gathering power under section 151 now exercisable by specified tax officer designations under state GST. The Commissioner amends the delegation table to allocate the power to direct any person to furnish information to specified Proper Officers: Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner, thereby clarifying which officer designations may exercise the information-direction power; the amendment takes effect from the stated commencement date in the order.
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 information-gathering power under section 151 now exercisable by specified tax officer designations under state GST.
The Commissioner amends the delegation table to allocate the power to direct any person to furnish information to specified Proper Officers: Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner, thereby clarifying which officer designations may exercise the information-direction power; the amendment takes effect from the stated commencement date in the order.
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