Delegation of powers

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183

Central Goods and Service Tax Act, 2017

Delegation of powers (Sec. 167)


The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.

Notes

  • This section provides that the Commissioner may direct that any power exercisable by any authority or officer under the Act may be exercisable also by another authority or officer, subject to specified conditions.

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