https://www.taxtmi.com/caselaws?id=392408 The court upheld the validity of Notification No. EST/1/Jurisdiction/B.2168 dated 05.07.2017, allowing delegation of the Commissioner's powers under the Gujarat Goods and Services Tax Act. It was held that the delegation was authorized under the Act, necessary due to administrative complexities. The court affirmed that the "reasonable belief" for arrest under Section 69 could be formed by the delegate. The delegation was found compliant with statutory and constitutional provisions, ensuring effective administration of the GGST Act. Writ applications challenging the notification were rejected, and the rule was discharged. en-us Tue, 04 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392408 The court upheld the validity of Notification No. EST/1/Jurisdiction/B.2168 dated 05.07.2017, allowing delegation of the Commissioner's powers under the Gujarat Goods and Services Tax Act. It was held that the delegation was authorized under the Act, necessary due to administrative complexities. The court affirmed that the "reasonable belief" for arrest under Section 69 could be formed by the delegate. The delegation was found compliant with statutory and constitutional provisions, ensuring effective administration of the GGST Act. Writ applications challenging the notification were rejected, and the rule was discharged. Case-Laws GST Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392408