Delegation of GST enforcement powers: specific officer authorized to exercise specified investigative powers over a named taxpayer with temporary exclusivity. Notification confers delegation of investigatory and enforcement powers under the Delhi GST framework to a named Proper Officer for a specified taxpayer, based on authority under section 167 read with relevant definitions and grant provisions; the delegation is time-limited to 120 days or until further orders and prevents the jurisdictional Proper Officer from exercising the same powers over that taxpayer during the period.
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 GST enforcement powers: specific officer authorized to exercise specified investigative powers over a named taxpayer with temporary exclusivity.
Notification confers delegation of investigatory and enforcement powers under the Delhi GST framework to a named Proper Officer for a specified taxpayer, based on authority under section 167 read with relevant definitions and grant provisions; the delegation is time-limited to 120 days or until further orders and prevents the jurisdictional Proper Officer from exercising the same powers over that taxpayer during the period.
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