Delegation of GST investigative powers to a specified proper officer granting exclusive authority over a taxpayer for a limited period. The Commissioner of State Tax has conferred GST enforcement and investigative powers upon a named Proper Officer in respect of a specified taxpayer (identified by name and GSTIN), for a period of 120 days from issuance or until further orders, and during that period the jurisdictional Proper Officer is barred from exercising those powers in relation to the specified 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 investigative powers to a specified proper officer granting exclusive authority over a taxpayer for a limited period.
The Commissioner of State Tax has conferred GST enforcement and investigative powers upon a named Proper Officer in respect of a specified taxpayer (identified by name and GSTIN), for a period of 120 days from issuance or until further orders, and during that period the jurisdictional Proper Officer is barred from exercising those powers in relation to the specified taxpayer.
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