Section 167 of The Central Goods and Services Tax Act, 2017
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.
Summary
- This provision allows the Commissioner to transfer specific powers from one tax officer to another.
- The delegation of powers must be done officially through a public notification.
- The Commissioner can place specific conditions on how the newly authorized officer uses these powers.
Practical examples
FAQ
1. Who has the power to delegate authority to another officer under Section 167 of the Central Goods and Services Tax Act, 2017?
Under Section 167 of the Central Goods and Services Tax Act, 2017, the Commissioner has the power to direct that any power exercisable by one officer may be exercised by another.
2. Can the Commissioner attach conditions when delegating powers under Section 167 of the CGST Act?
Yes, Section 167 of the CGST Act allows the Commissioner to specify conditions in the notification when delegating powers to another officer.
3. How does the Commissioner announce that powers have been given to a different officer under Section 167 of the tax law?
The Commissioner must make this direction by issuing a notification, as required by Section 167 of the tax law.
Test yourself
Q1.Which official is authorised to delegate powers under Section 167 of the Central Goods and Services Tax Act, 2017?
Q2.How must the delegation of powers be formalised under Section 167 of the CGST Act?
Q3.What can the Commissioner include when delegating powers under Section 167 of the Central Goods and Services Tax Act?
Q4.Under Section 167 of the CGST Act, who can receive powers that are normally exercisable by another authority?