In exercise of the powers conferred upon me under sub-section (3) of section 5 read with sub-section (91) of Section 2 of the Delhi Goods and Services Tax Act, 2017 (DELHI ACT 03 OF 2017) and the Rules made thereunder, I, Ankur Garg, Commissioner, State Tax hereby delegate my powers under Section 83 of the Delhi Goods and Services Tax Act, 2017 to be exercised under the Act by a Proper Officer as defined in sub-section (91) of Section 2 to all the Assistant Commissioners and Goods and Services Tax Officers of this Department. The Proper Officer shall exercise the said power after obtaining the approval of concerned Zonal Incharge/Special Commissioner/Additional Commissioner/Joint Commissioner, on case to case basis.

(AnkurGarg)

Commissioner, State Tax