The Delhi Government has issued the notification empowering the Senior Assistant, Junior Assistant, to undertake physical verification of place of business before granting registration.
“In exercise of the powers conferred under Section 167 of Delhi Goods and Service Tax Act, 2017, Ankur Garg, Commissioner, GST confer upon Senior Assistant and Junior Assistant, working in the Department of Trade and Taxes, the power to undertake physical verification of the place of business of a person before the grant of registration or due to any other reason after the grant of registration, as assigned by the Proper Officer,” the notification read.
Section 167 of DGST Act, 2017 relates to Delegation of Powers wherein 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.
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