Notifying the National Academy of Customs, Indirect Taxes and Narcotics, Deptt. of Revenue, Ministry of Finance as the authority to conduct the examination. - 3/2018 (State Tax) - Delhi SGST
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Designation of examination authority: National Academy authorised to conduct GST examinations under section 48 and rule 83(3). Notification invokes Section 48 of the Delhi GST Act read with sub rule (3) of Rule 83 of the Delhi GST Rules to designate a central training institution within the Department of Revenue, Ministry of Finance, as the authority authorised to conduct the examination under the cited sub rule; the Commissioner issues the administrative notification and fixes its effective date.
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.
Designation of examination authority: National Academy authorised to conduct GST examinations under section 48 and rule 83(3).
Notification invokes Section 48 of the Delhi GST Act read with sub rule (3) of Rule 83 of the Delhi GST Rules to designate a central training institution within the Department of Revenue, Ministry of Finance, as the authority authorised to conduct the examination under the cited sub rule; the Commissioner issues the administrative notification and fixes its effective date.
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