Delegation of powers under the DVAT framework enables subordinate officers to administer registration, assessment, inspection and refunds. The Commissioner delegates specified DVAT Act powers to subordinate officers by rank to operationalise registration, security requirements, assessment and reassessment, refunds and withholding, inspections, searches, seizures, custody and release of records and goods, special and statutory audit functions, recovery and imposition of penalties, and supervisory review. Specific units and officers are authorised for distinct functions and larger refunds or withholding actions require prior approval from higher officials.
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 the DVAT framework enables subordinate officers to administer registration, assessment, inspection and refunds.
The Commissioner delegates specified DVAT Act powers to subordinate officers by rank to operationalise registration, security requirements, assessment and reassessment, refunds and withholding, inspections, searches, seizures, custody and release of records and goods, special and statutory audit functions, recovery and imposition of penalties, and supervisory review. Specific units and officers are authorised for distinct functions and larger refunds or withholding actions require prior approval from higher officials.
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