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        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.

        <h1>Delegation of Commissioner powers under Rule 23 to Additional Commissioner of State Tax (HQ) for administration of Goa GST.</h1> Delegation of authority under the first proviso to sub-rule (1) of Rule 23 of the Goa Goods and Services Tax Rules, 2017: the Commissioner of State Tax delegates the powers conferred upon the Commissioner under that proviso to the Additional Commissioner of State Tax (HQ), authorising the Additional Commissioner to exercise the specified functions and discretion under the rule for administration of the state GST.

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