Conferment of powers under DGST Act: officer empowered for specified taxpayer while jurisdictional officers barred from exercising listed sections. The Commissioner delegates investigative and enforcement powers under sections 69, 70, 71, 73 and 74 of the Delhi GST Act to a named Proper Officer for a specific taxpayer, imposing a temporal and exclusive restriction preventing the jurisdictional Proper Officer from exercising those powers with respect to that taxpayer during the notification period 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.
Conferment of powers under DGST Act: officer empowered for specified taxpayer while jurisdictional officers barred from exercising listed sections.
The Commissioner delegates investigative and enforcement powers under sections 69, 70, 71, 73 and 74 of the Delhi GST Act to a named Proper Officer for a specific taxpayer, imposing a temporal and exclusive restriction preventing the jurisdictional Proper Officer from exercising those powers with respect to that taxpayer during the notification period or until further orders.
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