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        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.

        <h1>Power delegation under GST assigns specified officers as proper officers for registration and composition duties.</h1> Pursuant to sub section (3) of section 5 of the Maharashtra GST Act, 2017, the Commissioner assigns designated officers to act as proper officers for specified sections of the Act and certain Rules under the Maharashtra GST Rules, 2017, with the exercise of those powers subject to conditions and restrictions imposed by the Commissioner.

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