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    <title>Assignment of Functions under Sections 78 and 79 of the Delhi GST Act, 2017 to Assistant Commissioners and GST Officers</title>
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    <description>Assignment of GST recovery functions authorises all Assistant Commissioners and Goods and Services Tax Officers in the Department of Trade and Taxes to perform the functions of a Proper Officer under the Delhi Goods and Services Tax Act, 2017. The assignment covers functions concerning initiation of recovery proceedings and recovery of tax or other amounts due under the Act.</description>
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