Designation change for notified tax officials updates authorised investigative posts under GST rules via notification. Amendment replaces two serial entries in a prior notification by specifying the positions Additional/Joint Commissioner, CGST & CEx, Patna-1 (Holding Charge of NAA) and Additional Commissioner of State Tax, Central Investigation Bureau, Commercial Taxes Department, Patna. It clarifies that the latter expression means the senior-most Additional Commissioner of State Tax posted in the Central Investigation Bureau at Patna, thereby designating which officers are the notified officials under the antecedent notification.
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Provisions expressly mentioned in the judgment/order text.
Designation change for notified tax officials updates authorised investigative posts under GST rules via notification.
Amendment replaces two serial entries in a prior notification by specifying the positions Additional/Joint Commissioner, CGST & CEx, Patna-1 (Holding Charge of NAA) and Additional Commissioner of State Tax, Central Investigation Bureau, Commercial Taxes Department, Patna. It clarifies that the latter expression means the senior-most Additional Commissioner of State Tax posted in the Central Investigation Bureau at Patna, thereby designating which officers are the notified officials under the antecedent notification.
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