Delegation of powers to Assistant Commissioners enables localized enforcement of e-way bill provisions under Maharashtra GST. The Commissioner delegates specified powers and duties under the Maharashtra Goods and Services Tax Act, 2017 to all Assistant Commissioners of State Tax as proper officers for implementation of e-way bill and related provisions listed in the Schedule, with effect from 1 April 2018. Delegated powers must be exercised within territorial jurisdiction, subject to authorization by the Commissioner or an empowered officer, and subject to conditions and restrictions imposed by 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 powers to Assistant Commissioners enables localized enforcement of e-way bill provisions under Maharashtra GST.
The Commissioner delegates specified powers and duties under the Maharashtra Goods and Services Tax Act, 2017 to all Assistant Commissioners of State Tax as proper officers for implementation of e-way bill and related provisions listed in the Schedule, with effect from 1 April 2018. Delegated powers must be exercised within territorial jurisdiction, subject to authorization by the Commissioner or an empowered officer, and subject to conditions and restrictions imposed by the Commissioner.
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