Authorization of Deputy Commissioner, Tax Research Unit, for Collection of Information from Electronic Commerce Operators under Section 52 of the SGST/CGST Act
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Electronic commerce operator information requests under Section 52 authorized for Deputy Commissioner in tax research unit. Authorization is conferred on the Deputy Commissioner, Commercial Tax, posted in the Tax Research Unit at Headquarters, to exercise the powers under Section 52 of the SGST/CGST framework for obtaining information from an electronic commerce operator. The authorization covers details relating to supplies made through the operator and stock of goods held in operator-managed premises declared as additional places of business by suppliers, and also the related notice-compliance and penalty provisions.
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.
Electronic commerce operator information requests under Section 52 authorized for Deputy Commissioner in tax research unit.
Authorization is conferred on the Deputy Commissioner, Commercial Tax, posted in the Tax Research Unit at Headquarters, to exercise the powers under Section 52 of the SGST/CGST framework for obtaining information from an electronic commerce operator. The authorization covers details relating to supplies made through the operator and stock of goods held in operator-managed premises declared as additional places of business by suppliers, and also the related notice-compliance and penalty provisions.
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