Intelligence wing restructuring centralises data, technical retrieval, surveys and investigations for intelligence based GST inspections and enforcement. Restructures the GST Intelligence wing to centralise intelligence led enforcement under the Commissioner, with a Central Intelligence wing (Investigation, Data, Technical and Survey cells and a Coordination unit) preparing investigation files for Commissioner approval; and nine divisional Intelligence Divisions led by Joint Commissioners replicating investigation, inspection, review, adjudication, legal, demand collection and roving squad functions to conduct intelligence based inspections and enforcement.
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.
Intelligence wing restructuring centralises data, technical retrieval, surveys and investigations for intelligence based GST inspections and enforcement.
Restructures the GST Intelligence wing to centralise intelligence led enforcement under the Commissioner, with a Central Intelligence wing (Investigation, Data, Technical and Survey cells and a Coordination unit) preparing investigation files for Commissioner approval; and nine divisional Intelligence Divisions led by Joint Commissioners replicating investigation, inspection, review, adjudication, legal, demand collection and roving squad functions to conduct intelligence based inspections and enforcement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.