The Government of Goa, Department of Finance, Office of the Commissioner of Commercial Taxes, vide Notification No. CCT/12-2/2026-27/2976 dated October 21, 2026, has delegated specified statutory powers of the Commissioner of State Tax to the Additional Commissioners of State Tax under the provisions of the Goa Value Added Tax Act, 2005 (Goa Act No. 9 of 2005). The notification has been issued in exercise of the powers conferred under Section 13(3) of the said Act.
Delegation of Statutory Powers to Additional Commissioners: In exercise of the powers under Section 13(3) of the Goa VAT Act, 2005, the Commissioner of State Tax, Goa, has delegated the powers conferred upon the Commissioner under the first proviso to Section 25(4)(b)(iv) of the said Act to the Additional Commissioners of State Tax. The delegation authorises the designated officers to exercise these specified powers in accordance with the statutory framework.
Jurisdiction-Specific Exercise of Delegated Powers: The notification clarifies that the delegated powers shall be exercised by the Additional Commissioners of State Tax only in respect of registered dealers falling within their respective territorial jurisdictions and concerning subjects specifically allotted or assigned to them. Accordingly, the delegation is restricted to the jurisdictional and subject-matter responsibilities entrusted to the respective officers.
Strict Compliance with Statutory Provisions and Rules: The Government has expressly stipulated that the delegated powers must be exercised strictly in accordance with the provisions of the Goa VAT Act, 2005, and the rules framed thereunder. The notification does not confer unrestricted powers but requires the Additional Commissioners to act within the prescribed statutory framework.
Strengthening Administrative Decentralisation: The delegation provides a framework for the exercise of specified statutory powers at the level of Additional Commissioners of State Tax. This administrative measure is expected to facilitate decentralised decision-making and improve the handling of matters concerning registered dealers within their respective jurisdictions, while maintaining compliance with applicable legal requirements.
Effective Date of Notification: The notification expressly provides that the delegation of powers shall be deemed to have come into force with effect from October 21, 2026. Accordingly, the Additional Commissioners of State Tax are authorised to exercise the specified delegated powers from the said date, subject to the limitations and conditions prescribed under the notification.
Key Takeaway: The Goa Government has delegated specified powers under the first proviso to Section 25(4)(b)(iv) of the Goa VAT Act, 2005, to Additional Commissioners of State Tax, effective October 21, 2026. The delegated powers are limited to registered dealers within the respective officers’ jurisdictions and subjects assigned to them, and must be exercised strictly in accordance with the Act and applicable rules.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/GOVERNMENT-OF-GOA-Department-of-Finance.pdf
