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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>Central tax officer powers under Chapter XV permitted across corresponding territorial jurisdiction for Board-assigned assessment and recovery cases.</h1> The amendment inserts a provision in paragraph 3 of Notification No. 2/2017 authorising the central tax officer specified in column (3) of Table I and his subordinate officers to exercise powers under sections 73, 74, 75 and 76 of Chapter XV of the CGST Act throughout the territorial jurisdiction of the corresponding central tax officer specified in column (2) of the Table, insofar as those powers relate to cases assigned by the Board.

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