HC: Commissioner empowered to delegate powers, validates arrest made under Additional Commissioner's authorisation

Gujarat HC dismisses writ challenging arrest made under authorization issued by Additional Commissioner of State Tax u/s 69 of the CGST Act; Validates delegation of power by the Commissioner u/s 5(3) of CGST Act which specifically confers power upon the Commissioner to delegate his function while holding that challenge to legality and validity of Notification dated July 05, 2017 fails in light of various SC decisions; Noting administrative law principles, highlights that owin...