Delegation of powers to State Tax Officers enables exercise of specified Maharashtra GST Act and Rules functions under Commissioner authorization. Delegation assigns specified powers and duties of the Commissioner under the Maharashtra Goods and Services Tax Act and corresponding Rules to State Tax Officers as proper officers for the listed provisions. Delegated authority is exercisable only within territorial jurisdiction, upon authorization by the Commissioner or an empowered officer, and subject to conditions or restrictions the Commissioner may impose.
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 State Tax Officers enables exercise of specified Maharashtra GST Act and Rules functions under Commissioner authorization.
Delegation assigns specified powers and duties of the Commissioner under the Maharashtra Goods and Services Tax Act and corresponding Rules to State Tax Officers as proper officers for the listed provisions. Delegated authority is exercisable only within territorial jurisdiction, upon authorization by the Commissioner or an empowered officer, and subject to conditions or restrictions the Commissioner may impose.
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