Powers of officers.
Section 5
GST
ADMINISTRATION
Central Goods And Services Tax Act, 2017
Powers of officers.
5. (1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of central tax who is subordinate to him.
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