Delegation of Powers: deputy commissioners authorised to exercise specified GST enforcement and e way bill functions subject to jurisdictional limits. The Commissioner delegates specified powers and duties under the Maharashtra Goods and Services Tax framework to all Deputy Commissioners effective 1 April 2018, covering statutory powers and corresponding procedural rules related to detention, seizure, movement control and e way bill implementation. Delegated authority must be exercised within territorial jurisdiction, only on authorization from 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: deputy commissioners authorised to exercise specified GST enforcement and e way bill functions subject to jurisdictional limits.
The Commissioner delegates specified powers and duties under the Maharashtra Goods and Services Tax framework to all Deputy Commissioners effective 1 April 2018, covering statutory powers and corresponding procedural rules related to detention, seizure, movement control and e way bill implementation. Delegated authority must be exercised within territorial jurisdiction, only on authorization from the Commissioner or an empowered officer, and subject to conditions and restrictions imposed by the Commissioner.
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