Section 167 of GST – Delegation of powers
Statutory provision 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.
Analysis and Updates
Introduction This section enables the Competent Authority to delegate the power exercisable by one authority to another. Analysis The power conferred on one officer or authority under the Act can be exercised by another authority or officer if directed by the Competent Authority. This direction of the Competent Authority must be notified in the Gazette. Such power can be limited by conditions specified in the notification. Significantly, there is no condition, criterion or circumstance stated for exercising this power by the Competent Authority. It is important to note that upon notification of such direction by the Competent Authority, it does exclude the first authority or officer who was originally delegated from exercising such power. This is an administrative power to ensure swift response to situations where an authority or officer better placed to carry out the duties (by exercising the power) has not been originally conferred with the power by delegation. In such cases, instead of awaiting the revision in delegation, the delegation is permitted to be redirected at the discretion of the Competent Authority for purposes of the Act. Comparative review Delegation of powers for administrative exigencies is part of laws dealing with administrative powers Related provisions MCQs Q1. Which of the following statements is correct?(a) An officer may delegate his powers to his subordinate(b) The delegation can be done by way of an internal memo(c) No conditions can be imposed(d) The delegation can be done only by a competent authority by way of a notification Ans. (d) The delegation can be done only by a competent authority by way of a notification Q2. Who can delegate the powers?(a) The officer who is exercising the power(b) Appropriate Government(c) The Competent Authority(d) All of the above Ans. (c) Competent Authority Recommended Articles –
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