Delegation of powers [Section 167] - GST Ready Reckoner - GST

Section 167 Delegation of powers Delegation of powers by commissioner by way of notification [ Section 167 ] The Commissioner may, by notification, direct that subject to such conditions 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 . Power that can be delegated Read with Section 168 provides Commissioner shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers to issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.