HC: Powers of Commissioner can be delegated to Special & Additional Commissioner of State Tax under GST

Nathalal Maganlal Chauhan Vs. State of Gujarat (Gujarat High Court) Conclusion: Commissioner is empowered to delegate his powers to the Special Commissioner or the Additional Commissioners of State Tax  and once the powers are delegated for the purpose of Section 69 of the Central Goods and Services Tax Act, 2017, the subjective satisfaction, or rather, the reasonable belief should be that of the delegated authority. Held: Applicant told that his son, namely P was a proprietor of a proprietary concern running in the name of Lancer Enterprise. According to the applicant, his son had rented the...