Delegation of GST assessment and enforcement powers to a Proper Officer, temporarily barring jurisdictional officers from acting. Commissioner of State Tax delegates specified assessment and enforcement powers under the Delhi GST framework to a named Proper Officer for a particular registered taxpayer, identifying both the officer and the taxpayer by name and GSTIN, and establishes that the jurisdictional Proper Officer shall not exercise those powers with respect to that taxpayer during the delegation 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 assessment and enforcement powers to a Proper Officer, temporarily barring jurisdictional officers from acting.
Commissioner of State Tax delegates specified assessment and enforcement powers under the Delhi GST framework to a named Proper Officer for a particular registered taxpayer, identifying both the officer and the taxpayer by name and GSTIN, and establishes that the jurisdictional Proper Officer shall not exercise those powers with respect to that taxpayer during the delegation period.
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