https://www.taxtmi.com/article/detailed?id=10319 Delegation of the Commissioner's powers to a subordinate converts actions of the delegate into orders of the Commissioner for purposes of remedy availability; where such delegates are not adjudicating authorities the statutory appeal route does not apply and the affected person's remedy lies in writ jurisdiction. The provisional attachment procedure requires a statutory opportunity to be heard under the applicable rules, and treating that opportunity as discretionary breaches principles of natural justice. en-us Thu, 17 Mar 2022 10:12:42 +0530 Thu, 17 Mar 2022 10:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10319 Delegation of the Commissioner's powers to a subordinate converts actions of the delegate into orders of the Commissioner for purposes of remedy availability; where such delegates are not adjudicating authorities the statutory appeal route does not apply and the affected person's remedy lies in writ jurisdiction. The provisional attachment procedure requires a statutory opportunity to be heard under the applicable rules, and treating that opportunity as discretionary breaches principles of natural justice. Articles Goods and Services Tax - GST Thu, 17 Mar 2022 10:12:42 +0530 https://www.taxtmi.com/article/detailed?id=10319