Authorization under Section 70: Assistant Commissioners and GST officers empowered to exercise specified statutory powers under the Act. All Assistant Commissioners and Goods and Services Tax Officers in the Department of Trade & Taxes are empowered, subject to the statutory limitation on delegation, to exercise the powers conferred by Section 70 and the rules made thereunder, by authority of the State Tax Commissioner under the enabling definitions provision.
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.
Authorization under Section 70: Assistant Commissioners and GST officers empowered to exercise specified statutory powers under the Act.
All Assistant Commissioners and Goods and Services Tax Officers in the Department of Trade & Taxes are empowered, subject to the statutory limitation on delegation, to exercise the powers conferred by Section 70 and the rules made thereunder, by authority of the State Tax Commissioner under the enabling definitions provision.
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