Powers of officers under GST
Section 5, CGST Act
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Section 5 sets out the powers of officers – an officer may exercise the powers assigned to him and those of any subordinate, subject to conditions the Board specifies.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
A senior officer may exercise the powers of a subordinate, but the Commissioner cannot exercise powers expressly given to another authority, and delegation must be traceable to an order.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
784 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
STATE BANK OF INDIA v. THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE, SLG COMMISSIONERSTE AND ORS.
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AMIRUL ISLAM SAYED v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX
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HASHMI OVERSEAS LLP THROUGH ITS PARTNER AMIRUL ISLAM SAYED THROUGH ITS POA MOHAMMAD MOIN PATHAN v. PRINCIPAL COMMISSIONER OF GOODS
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M/S. KSM COMPANY v. STATE TAX OFFICER (1), MOBILE SQUAD, (ENFORCEMENT)
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M/S. KSM COMPANY v. STATE TAX OFFICER (3), MOBILE SQUAD-3, ENFORCEMENT 7
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RIHANA W/O FAKRU v. COMMISSIONER OF GOODS AND SERVICE TAX
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SALALUDDIN S/O BADLU v. COMMISSIONER OF GOODS AND SERVICE TAX CENTRAL GST AND CENTRAL EXCISE VADODARA II
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SILVER RUSH EXIM v. STATE TAX OFFICER
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38 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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