Delegation of enforcement powers under DGST Act conferred to designated officer; temporary exclusive authority imposed. Powers under the Delhi Goods and Services Tax Act, 2017 relating to assessment, inspection, search, seizure and provisional attachment are delegated to a specified Proper Officer for a listed taxpayer, and the jurisdictional Proper Officer is precluded from exercising those powers for a period of 120 days from issuance or until further orders.
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 enforcement powers under DGST Act conferred to designated officer; temporary exclusive authority imposed.
Powers under the Delhi Goods and Services Tax Act, 2017 relating to assessment, inspection, search, seizure and provisional attachment are delegated to a specified Proper Officer for a listed taxpayer, and the jurisdictional Proper Officer is precluded from exercising those powers for a period of 120 days from issuance or until further orders.
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