Assignment of authority under CGST to exercise powers under sections 73-76 over specified taxpayers for enforcement action. The Central Board of Indirect Taxes and Customs, by Order No. 2/2019 dated 12 March 2019 and under section 5(1) of the CGST Act read with the enabling notification, assigns a specified investigation file originating with the Commissioner of Central Tax, Mumbai Central to the Commissioner of Central Tax, Mumbai Central for the purpose of exercise of powers under sections 73, 74, 75 and 76 of the Act in respect of the taxpayers listed by GSTIN.
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.
Assignment of authority under CGST to exercise powers under sections 73-76 over specified taxpayers for enforcement action.
The Central Board of Indirect Taxes and Customs, by Order No. 2/2019 dated 12 March 2019 and under section 5(1) of the CGST Act read with the enabling notification, assigns a specified investigation file originating with the Commissioner of Central Tax, Mumbai Central to the Commissioner of Central Tax, Mumbai Central for the purpose of exercise of powers under sections 73, 74, 75 and 76 of the Act in respect of the taxpayers listed by GSTIN.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.