Additional/Joint Commissioner Now Empowered to pass Order on Notices issued by DGGSTI: CBIC
Mariya Paliwala
12 March 2022 2:22 PM GMT
The Central Board of Indirect Taxes and Customs (CBIC) while notifying the jurisdiction of central tax officers, empowered additional or joint commissioners to pass orders on notices issued by Directorate General of Goods and Services Tax Intelligence (DGGSTI). In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 and section 3...
The Central Board of Indirect Taxes and Customs (CBIC) while notifying the jurisdiction of central tax officers, empowered additional or joint commissioners to pass orders on notices issued by Directorate General of Goods and Services Tax Intelligence (DGGSTI).
In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and Services Tax Act, 2017, the Central Government amended the notification dated the 19th June, 2017.
The notification has inserted paragraph 3A which says that the Additional Commissioners or the Joint Commissioners of Central Tax subordinate to the Principal Commissioners of Central Tax or the Commissioners of Central Tax are vested with the powers for passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence under sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of Central Goods and Services Tax Act 2017.
Notification No: 02/2022-Central Tax
Dated: 11.03.2022
