Cross-jurisdictional tax enforcement powers reassigned to specified state tax officers for government-assigned cases under GST framework. Adds paragraph authorising the state tax officer named in column (3) of the Table and his subordinates to exercise powers under the Chapter XV provisions relating to determination and assessment throughout the territorial jurisdiction of the corresponding officer in column (2), in respect of cases assigned by the Government.
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Provisions expressly mentioned in the judgment/order text.
Cross-jurisdictional tax enforcement powers reassigned to specified state tax officers for government-assigned cases under GST framework.
Adds paragraph authorising the state tax officer named in column (3) of the Table and his subordinates to exercise powers under the Chapter XV provisions relating to determination and assessment throughout the territorial jurisdiction of the corresponding officer in column (2), in respect of cases assigned by the Government.
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