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of <h1>Aurangabad Tax Recovery Cell Boosts Arrears Collection: Assistant Commissioner Gains Authority u/ss 142 and 87.</h1> The Assistant Commissioner of the Tax Recovery Cell (TRC) for GST and Central Excise in Aurangabad has been authorized by the Commissioner to expedite the recovery of arrears. This delegation of power allows the Assistant Commissioner to take action under Section 142 of the Customs Act, 1962 for Central Excise arrears and under Section 87 of the Finance Act, 1994 for Service Tax arrears. This measure aims to enhance the efficiency of arrears recovery in the region.
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