Chapter II - Administration
Section 5
Section 5: Powers of officers
Section 5 lets a Union territory tax officer exercise the powers and duties conferred under the Act, subject to the Commissioner's conditions. A senior officer may exercise a subordinate's powers, the Commissioner may delegate, and an Appellate Authority cannot exercise the powers of other officers.
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Need advice on Section 5?
This article is for general information. Refer to the Union Territory Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of a Union territory tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of a Union territory 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 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 Union territory tax.
Introduction
The fourth sub-section keeps appellate and assessing roles separate: an Appellate Authority cannot step into the shoes of another Union territory tax officer.
Key takeaways
Subject to Commissioner's conditions
An officer exercises powers under the Act subject to conditions and limitations imposed by the Commissioner.
Seniors can exercise subordinates' powers
An officer may exercise the powers and duties of any subordinate Union territory tax officer.
Appellate Authority restriction
Despite the rest of the section, an Appellate Authority cannot exercise the powers or duties of any other Union territory tax officer.
Exercise and delegation of powers
Sub-sections (1) and (2) let an officer act within the conditions set by the Commissioner and also exercise the functions of subordinate officers. Sub-section (3) lets the Commissioner delegate his own powers to subordinates, subject to conditions he specifies.
Separation of the appellate function
Sub-section (4) prevents an Appellate Authority from exercising the powers of other Union territory tax officers. If an order appears to have been passed by an officer in a capacity the section bars, raise it in the appeal or proceeding.
Practical checklist
Do
- Check that the officer passing an order had the power directly, through seniority under sub-section (2), or by delegation under sub-section (3).
Frequently asked questions
Can a senior officer pass an order that a junior officer could pass?
Yes. Section 5(2) allows an officer to exercise the powers and duties of any subordinate Union territory tax officer, subject to the restriction on Appellate Authorities in sub-section (4).
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026