Information gathering powers: jurisdictional commissioner enabled to call for information under GST administrative provisions amendment clarifies invocation. The amendment revises references in the GST Act so the jurisdictional commissioner may invoke section 151 powers to call for information under section 168 by substituting a reference to the whole of section 44 and omitting the cross reference to sub section (1) of section 151, clarifying and expanding administrative information gathering authority.
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.
Information gathering powers: jurisdictional commissioner enabled to call for information under GST administrative provisions amendment clarifies invocation.
The amendment revises references in the GST Act so the jurisdictional commissioner may invoke section 151 powers to call for information under section 168 by substituting a reference to the whole of section 44 and omitting the cross reference to sub section (1) of section 151, clarifying and expanding administrative information gathering authority.
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