Powers of officers under the Central Goods and Services Tax Act

(1) Subject to such conditions and limitations as the Board may impose, an officer of
the Central Goods and Services Tax may exercise the powers and discharge the duties
conferred or imposed on him under this Act.
(2) An officer of Central Goods and Services Tax may exercise the powers and
discharge the duties conferred or imposed under this Act on any other officer of Central
Goods and Services Tax who is subordinate to him.
(3) The Board/Commissioner may, subject to such conditions and limitations as may
be specified in this behalf by him, delegate its powers to any other officer subordinate to
him.
(4) Notwithstanding anything contained in this section, a First Appellate Authority shall
not exercise the powers and discharge the duties conferred or imposed on an officer of
Central Goods and Services Tax other than those specified in section 79 of this Act.
(Note: State laws may have similar provision)

Advertisements

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s