Section 5 – Powers of officers
Section 5 of CGST Act, 2017 – Powers of Officers
Updated on: February 2026
Prepared by: Yours Tax Consultant
1. Bare Act Text – Section 5
Section 5(1):
Subject to such conditions and limitations as may be prescribed,
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.
Section 5(2):
The Commissioner may, subject to such conditions and limitations as may be prescribed,
delegate his powers to any other officer who is subordinate to him.
Section 5(3):
Notwithstanding anything contained in this Act, an officer of central tax
shall not exercise powers and discharge duties conferred or imposed on
an officer of State tax or Union territory tax.
2. Objective of Section 5
Section 5 provides the legal framework governing the exercise and delegation of powers by GST officers.
It ensures:
- Administrative flexibility
- Proper hierarchy in exercise of powers
- Avoidance of jurisdictional overlap
3. Power of Superior Officers – Section 5(1)
Under Section 5(1), a superior officer may:
- Exercise powers of a subordinate officer
- Discharge duties assigned to a subordinate officer
This is subject to:
- Prescribed conditions
- Prescribed limitations
This provision is intended to prevent administrative bottlenecks.
4. Delegation of Powers – Section 5(2)
Section 5(2) empowers the Commissioner to delegate his powers to subordinate officers.
However:
- Delegation must be expressly authorised
- It must be within statutory limits
- Delegation cannot be assumed or implied
Improper delegation can invalidate proceedings.
5. Restriction on Cross-Utilisation of Powers – Section 5(3)
Section 5(3) clearly prohibits:
- Central tax officers from exercising State tax powers
- Central tax officers from exercising Union territory tax powers
This provision preserves the federal structure of GST and prevents jurisdictional conflict.
6. Practical Importance of Section 5
Section 5 is frequently invoked in disputes relating to:
- Validity of show cause notices
- Authority to issue summons
- Delegation of adjudication powers
If powers are exercised without valid delegation, the proceedings may be quashed.
7. Section 5 read with Other Provisions
- Section 3 – Officers under the Act
- Section 4 – Appointment of officers
- Section 6 – Authorisation of State tax officers
8. Judicial Principle (General)
Courts have consistently held that:
- Power must be exercised by the proper officer
- Delegation must be traceable to statutory authority
- Lack of jurisdiction vitiates proceedings
Thus, Section 5 is a critical jurisdictional provision.
9. Professional Tip
Always verify whether the officer exercising power has proper jurisdiction and valid delegation under Section 5. Jurisdictional defects cannot be cured later and strike at the root of GST proceedings.
Disclaimer: This article is for educational and professional reference only. Readers are advised to consult a tax professional before taking any action.
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