"A seasoned Advocate and hold excellent command in appearing before various Courts, strategizing litigation cases and providing exhaustive litigation strategic advice, drafting all pleadings, supervising cutting edge research work, case preparation, planning optimum and result oriented procedures to be followed in each and every case and in briefing Senior Counsels. "
Section 5 of the GST Act provides for powers of officers to discharge functions under this Act. Accordingly, the Ld. Commissioner may delegate his powers to any other officer who is subordinate to him.
