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of <h1>Delhi GST Act Empowers Proper Officer for 120 Days; Jurisdictional Officer Restricted from Sections 69, 70, 71, 73, 74 Actions.</h1> The Commissioner of State Tax has issued a notification under the Delhi Goods and Services Tax Act, 2017, conferring powers to a specified Proper Officer regarding certain taxpayers. The powers are granted under sections 69, 70, 71, 73, and 74 of the Act. The notification identifies the Proper Officer and the associated taxpayer, specifying that these powers are active for 120 days from the issuance date or until further notice. During this period, the jurisdictional Proper Officer is restricted from exercising powers under the mentioned sections concerning the specified taxpayer.
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