Delegation of powers: power to call for information under Tamil Nadu GST delegated to Additional and Joint Commissioners. The Commissioner delegating powers under sub-section (3) of section 5 of the Tamil Nadu GST Act delegates the power to call for information (Chapter XXI, section 151) to Additional Commissioners, Joint Commissioners (Territorial), and Joint Commissioners (Intelligence), with the delegation coming into force immediately to permit those officers to exercise the statutory functions under the Act and rules.
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Provisions expressly mentioned in the judgment/order text.
Delegation of powers: power to call for information under Tamil Nadu GST delegated to Additional and Joint Commissioners.
The Commissioner delegating powers under sub-section (3) of section 5 of the Tamil Nadu GST Act delegates the power to call for information (Chapter XXI, section 151) to Additional Commissioners, Joint Commissioners (Territorial), and Joint Commissioners (Intelligence), with the delegation coming into force immediately to permit those officers to exercise the statutory functions under the Act and rules.
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