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        GST - States

        Delegates of Power Under sub-section(3) of section 5 of the Gujarat Goods and Service Tax Act 2017(Guj 25 of 2017) - EST/1/jurisdiction/B. 2168 - Gujarat SGST

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        Delegation of functions under Gujarat GST Act lets Special and Additional Commissioners exercise all functions subject to Commissioner supervision. The Commissioner of State Tax delegates all functions under sub section (3) of section 5 of the Gujarat Goods and Services Tax Act, 2017 to the Special Commissioner of State Tax and the Additional Commissioners of State Tax for carrying out the purposes of the Act, with such delegated functions remaining under the overall supervision of the Commissioner.
                          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 functions under Gujarat GST Act lets Special and Additional Commissioners exercise all functions subject to Commissioner supervision.

                                The Commissioner of State Tax delegates all functions under sub section (3) of section 5 of the Gujarat Goods and Services Tax Act, 2017 to the Special Commissioner of State Tax and the Additional Commissioners of State Tax for carrying out the purposes of the Act, with such delegated functions remaining under the overall supervision of the Commissioner.


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