Delegation of powers u/s GST - Section 5(3) of the Act specifically confers power upon the Commissioner...

Delegation of powers u/s GST - Section 5(3) of the Act specifically confers power upon the Commissioner to delegate his functions - The power u/s 69 can be exercised by the authority upon whom the power is delegated provided the delegatee has reasons to believe that the assessee has committed offence under Section 132 of the Act. Therefore, the condition precedent, i.e. 'reasonable belief', for the purpose of exercise of power u/s 69 remains the same. - HC .....

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