Power to call for information under GST permits ordered disclosure of information linked to matters under the Act. Power to call for information under the CGST Act authorises the Commissioner, or an officer authorised by him, to direct any person by order to furnish information relating to any matter dealt with in connection with the Act, within the time, form and manner specified in the order. The provision presently operates as an individualized information-gathering mechanism and replaces the earlier framework that permitted collection of statistics by notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to call for information under GST permits ordered disclosure of information linked to matters under the Act.
Power to call for information under the CGST Act authorises the Commissioner, or an officer authorised by him, to direct any person by order to furnish information relating to any matter dealt with in connection with the Act, within the time, form and manner specified in the order. The provision presently operates as an individualized information-gathering mechanism and replaces the earlier framework that permitted collection of statistics by notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
