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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
| Statute | Section / Rule / Form | Description |
| Central Excise Act, 1944 | Section 37A. Delegation of powers | The Central Government may, by notification in the Official Gazette direct that subject to such conditions, if any, as may be specified in the notification – (a) power exercisable by the Board under this Act may be exercisable also by a Chief Commissioner of Central Excise or a Commissioner of Central Excise empowered in this behalf by the Central Government; (b) any power exercisable by a Commissioner of Central Excise under this Act may be exercisable also by a Joint Commissioner of Central Excise or an Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise empowered in this behalf by the Central Government; (c) any power exercisable by a Joint Commissioner of Central Excise under this Act may be exercisable also by an Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise empowered in this behalf by the Central Government; and (d) any power exercisable by an Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise under this Act may be exercisable also by a gazetted officer of Central Excise empowered in this behalf by the Board. |
Frequently Asked Questions
How does the assessee know whether an officer is properly delegated?
As the delegation has to be through notification, by referring to the notification it can be ascertained whether the officer is properly delegated or not.
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
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