Delegation of investigation powers: designated officer authorised under GST provisions; jurisdictional officer barred from exercising those powers temporarily. The Commissioner delegates specified GST enforcement powers to a named Proper Officer for a particular taxpayer, subject to a time limit of 120 days or until further order. During this period the jurisdictional Proper Officer is barred from exercising those same powers in relation to that taxpayer, creating exclusive authority for the designated officer.
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 investigation powers: designated officer authorised under GST provisions; jurisdictional officer barred from exercising those powers temporarily.
The Commissioner delegates specified GST enforcement powers to a named Proper Officer for a particular taxpayer, subject to a time limit of 120 days or until further order. During this period the jurisdictional Proper Officer is barred from exercising those same powers in relation to that taxpayer, creating exclusive authority for the designated officer.
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