Delegation of GST assessment powers to a specified proper officer, barring jurisdictional officer from acting for that taxpayer. The notification delegates powers under sections 69, 70, 71, 73 and 74 of the local GST statute to a named proper officer for the taxpayer identified by GSTIN; during the notification period the jurisdictional proper officer is precluded from exercising those powers in respect of 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.
Delegation of GST assessment powers to a specified proper officer, barring jurisdictional officer from acting for that taxpayer.
The notification delegates powers under sections 69, 70, 71, 73 and 74 of the local GST statute to a named proper officer for the taxpayer identified by GSTIN; during the notification period the jurisdictional proper officer is precluded from exercising those powers in respect of that taxpayer.
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