Section-6. Powers of officers under the State Goods and Services Tax Act
(1) Subject to such conditions and
limitations as the Commissioner may impose, an
officer of the State Goods and
Services Tax may exercise the powers and
discharge the duties conferred or
imposed on him under this Act.
(2) An officer of State Goods and
Services Tax may exercise the powers and
discharge the duties conferred or
imposed under this Act on any other officer of
State Goods and Services Tax who is
subordinate to him.
(3) The Commissioner may, subject to
such conditions and limitations as may be
specified in this behalf by him,
delegate his powers to any other officer
subordinate to him.
[SGST Act]