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    <title>Assignment of Functions under Sections 78 and 79 of the Delhi Goods and Services Tax Act, 2017 to Assistant Commissioners and GST Officers</title>
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    <description>Functions relating to recovery of tax under sections 78 and 79 of the Delhi Goods and Services Tax Act, 2017 are assigned to all Assistant Commissioners and Goods and Services Tax Officers. The officers may perform the functions of a Proper Officer for tax recovery under those provisions and the rules made under the Act.</description>
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