Tax invoice inspection powers delegated to designated state tax officers for enforcement under the GST framework. Delegation of power under the A.P. Goods and Services Tax Act, 2017 authorises officers not below the rank of Deputy Assistant Commissioner of State Tax in the Divisions and in the Enforcement Wing to exercise the powers under Section 67(12) and Section 122(1). The delegation is issued by the Chief Commissioner of State Tax in partial modification of earlier proceedings and is made under the power of delegation vested by Section 5(3) of the Act.
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.
Tax invoice inspection powers delegated to designated state tax officers for enforcement under the GST framework.
Delegation of power under the A.P. Goods and Services Tax Act, 2017 authorises officers not below the rank of Deputy Assistant Commissioner of State Tax in the Divisions and in the Enforcement Wing to exercise the powers under Section 67(12) and Section 122(1). The delegation is issued by the Chief Commissioner of State Tax in partial modification of earlier proceedings and is made under the power of delegation vested by Section 5(3) of the Act.
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