https://www.taxtmi.com/acts?id=23902 Power of central tax officers to exercise and discharge functions under the Act is subject to Board-imposed conditions and limitations. An officer may also exercise the powers and duties of subordinate officers, and the Commissioner may delegate his powers to another subordinate officer subject to specified conditions. An Appellate Authority cannot exercise the powers and duties assigned to any other officer of central tax. en-us Mon, 27 Mar 2017 16:52:39 +0530 Thu, 25 Jun 2026 15:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23902 Power of central tax officers to exercise and discharge functions under the Act is subject to Board-imposed conditions and limitations. An officer may also exercise the powers and duties of subordinate officers, and the Commissioner may delegate his powers to another subordinate officer subject to specified conditions. An Appellate Authority cannot exercise the powers and duties assigned to any other officer of central tax. Act-Rules GST Mon, 27 Mar 2017 16:52:39 +0530 https://www.taxtmi.com/acts?id=23902