Conferment of GST enforcement powers to a designated proper officer, suspending jurisdictional officer action temporarily. The Commissioner of State Tax vests specified enforcement powers under the Delhi GST Act in the named Proper Officer for the identified taxpayer, with the conferment being time-limited and the jurisdictional Proper Officer prohibited from exercising those powers with respect to that taxpayer during the stated 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.
Conferment of GST enforcement powers to a designated proper officer, suspending jurisdictional officer action temporarily.
The Commissioner of State Tax vests specified enforcement powers under the Delhi GST Act in the named Proper Officer for the identified taxpayer, with the conferment being time-limited and the jurisdictional Proper Officer prohibited from exercising those powers with respect to that taxpayer during the stated period.
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