Section 5 of CGST:Powers of Officer
5. (1) Subject to such conditions and
limitations as the Board may impose, an officer of central tax may exercise the
powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of central tax may
exercise the powers and discharge the duties conferred or imposed under this
Act on any other officer of central tax who is subordinate to him.
(3) The Commissioner may, subject to
such conditions and limitations as may be specified in this behalf by him,
delegate his powers to any other officer who is subordinate to him.
(4) Notwithstanding anything
contained in this section, an Appellate Authority shall not exercise the powers
and discharge the duties conferred or imposed on any other officer of central
tax
0 comments: