Authorization under Section 67(11) permits enforcement assistant commissioners and GST officers to exercise investigative powers. All Assistant Commissioners and Goods & Service Tax Officers posted in the Enforcement Branch of the Department of Trade & Taxes are authorized to exercise the powers under Section 67(11) of the Delhi Goods & Services Tax Act, 2017 and the Rules thereunder, pursuant to clause (91) of Section 2 and subject to sub section (2) of Section 5 of the Act, by notification of the Commissioner State Taxes, Delhi.
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 67(11) permits enforcement assistant commissioners and GST officers to exercise investigative powers.
All Assistant Commissioners and Goods & Service Tax Officers posted in the Enforcement Branch of the Department of Trade & Taxes are authorized to exercise the powers under Section 67(11) of the Delhi Goods & Services Tax Act, 2017 and the Rules thereunder, pursuant to clause (91) of Section 2 and subject to sub section (2) of Section 5 of the Act, by notification of the Commissioner State Taxes, Delhi.
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