Delegation of enforcement powers to a designated proper officer, with local officer barred from exercising them temporarily. The Commissioner, State Tax has conferred powers under section 69, section 70, section 71, section 73 & section 74 of the Delhi Goods and Services Tax Act upon the named Proper Officer in respect of the specified taxpayer. The notification is effective for 120 days or until further orders, and during that period the jurisdictional Proper Officer shall not exercise those powers with respect to the specified taxpayer.
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 to a designated proper officer, with local officer barred from exercising them temporarily.
The Commissioner, State Tax has conferred powers under section 69, section 70, section 71, section 73 & section 74 of the Delhi Goods and Services Tax Act upon the named Proper Officer in respect of the specified taxpayer. The notification is effective for 120 days or until further orders, and during that period the jurisdictional Proper Officer shall not exercise those powers with respect to the specified taxpayer.
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