Delegation of powers under APGST Act enables Special Commissioner to oversee enforcement activities in Andhra Pradesh tax administration. The Chief Commissioner, exercising powers under Section 167 of the Andhra Pradesh Goods and Services Tax Act, 2017, directs that the Special Commissioner (FAC) in the office of the Chief Commissioner shall exercise functions under the Act in relation to enforcement activities of the Commercial Taxes Department of Andhra Pradesh.
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Provisions expressly mentioned in the judgment/order text.
Delegation of powers under APGST Act enables Special Commissioner to oversee enforcement activities in Andhra Pradesh tax administration.
The Chief Commissioner, exercising powers under Section 167 of the Andhra Pradesh Goods and Services Tax Act, 2017, directs that the Special Commissioner (FAC) in the office of the Chief Commissioner shall exercise functions under the Act in relation to enforcement activities of the Commercial Taxes Department of Andhra Pradesh.
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