Delegation of investigative powers under DGST Act: Proper Officer authorised for specified taxpayer; jurisdictional officer barred temporarily. Commissioner of State Tax authorises a named Proper Officer to exercise specified enforcement and investigatory powers under the Delhi Goods and Services Tax Act, 2017 in relation to a named taxpayer, while expressly restraining the jurisdictional Proper Officer from exercising those powers for the same taxpayer for a time limited period of 120 days 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 investigative powers under DGST Act: Proper Officer authorised for specified taxpayer; jurisdictional officer barred temporarily.
Commissioner of State Tax authorises a named Proper Officer to exercise specified enforcement and investigatory powers under the Delhi Goods and Services Tax Act, 2017 in relation to a named taxpayer, while expressly restraining the jurisdictional Proper Officer from exercising those powers for the same taxpayer for a time limited period of 120 days or until further orders.
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