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        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.

        <h1>Appointment of central tax officers grants designated directorate officers nationwide CGST and IGST enforcement powers.</h1> Designated officers in specified directorates are appointed as central tax officers under the Central GST Act and the Integrated GST Act, invested with all powers exercisable by central tax officers of corresponding ranks throughout India; a table prescribes rank equivalences and an additional assistant director rank was subsequently inserted.

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