Delegation of GST enforcement powers to a designated officer, with jurisdictional officer barred for the specified taxpayer. The Commissioner, State Tax delegates powers under sections 69, 70, 71, 73 and 74 of the Delhi GST Act, 2017 to the named Proper Officer for the identified taxpayer, with the delegation limited to a specified operative period. During that period, the jurisdictional Proper Officer is prohibited from exercising those sections against the same taxpayer; the notification names the Proper Officer and taxpayer by GSTIN and conditions the conferment on the stated temporal limitation.
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 enforcement powers to a designated officer, with jurisdictional officer barred for the specified taxpayer.
The Commissioner, State Tax delegates powers under sections 69, 70, 71, 73 and 74 of the Delhi GST Act, 2017 to the named Proper Officer for the identified taxpayer, with the delegation limited to a specified operative period. During that period, the jurisdictional Proper Officer is prohibited from exercising those sections against the same taxpayer; the notification names the Proper Officer and taxpayer by GSTIN and conditions the conferment on the stated temporal limitation.
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