Conferral of powers under DGST Act: designated officer empowered for a specified taxpayer; jurisdictional officer restrained temporarily. The Commissioner delegates powers under the Delhi GST Act to a named Proper Officer to exercise specified investigatory and enforcement authorities in respect of a particular taxpayer, for a limited period from the date of notification or until further orders, and during that period the jurisdictional Proper Officer is prohibited from exercising those powers in relation to that taxpayer.
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.
Conferral of powers under DGST Act: designated officer empowered for a specified taxpayer; jurisdictional officer restrained temporarily.
The Commissioner delegates powers under the Delhi GST Act to a named Proper Officer to exercise specified investigatory and enforcement authorities in respect of a particular taxpayer, for a limited period from the date of notification or until further orders, and during that period the jurisdictional Proper Officer is prohibited from exercising those powers in relation to that taxpayer.
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