Delegation of GST powers reallocates audit extensions, payment facilities and specified taxpayer-service functions to designated tax officers. Delegation of powers under the Himachal Pradesh Goods and Services Tax Act, 2017 is effected by the Commissioner under section 5, replacing earlier delegation orders while preserving prior actions and omissions. Audit-related extension powers are delegated to specified Joint Commissioners and the Deputy Commissioner, TAU. Powers concerning payment facilities and liability in certain cases are delegated to the Joint Commissioner for Taxpayer Services, Enforcement and Allied Taxes. Powers under an earlier circular are also delegated to that Joint Commissioner and the Deputy Commissioner for Taxpayer Services, Enforcement and Allied Taxes.
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 GST powers reallocates audit extensions, payment facilities and specified taxpayer-service functions to designated tax officers.
Delegation of powers under the Himachal Pradesh Goods and Services Tax Act, 2017 is effected by the Commissioner under section 5, replacing earlier delegation orders while preserving prior actions and omissions. Audit-related extension powers are delegated to specified Joint Commissioners and the Deputy Commissioner, TAU. Powers concerning payment facilities and liability in certain cases are delegated to the Joint Commissioner for Taxpayer Services, Enforcement and Allied Taxes. Powers under an earlier circular are also delegated to that Joint Commissioner and the Deputy Commissioner for Taxpayer Services, Enforcement and Allied Taxes.
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