Designation of Additional Commissioner or Joint Commissioner in Central Investigation Bureau clarified as the seniormost investigating officer under Bihar GST rules. The notification substitutes the specified serial entry to designate the Additional Commissioner of State Tax or Joint Commissioner of State Tax, Central Investigation Bureau, Commercial Taxes Department, Bihar, Patna, and defines that expression to mean the seniormost Additional Commissioner of State Tax or Joint Commissioner of State Tax posted in the Central Investigation Bureau, Commercial Taxes Department, Bihar, Patna, under the powers of sub rule (2) of Rule 123 of the Bihar GST Rules, 2017.
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Provisions expressly mentioned in the judgment/order text.
Designation of Additional Commissioner or Joint Commissioner in Central Investigation Bureau clarified as the seniormost investigating officer under Bihar GST rules.
The notification substitutes the specified serial entry to designate the Additional Commissioner of State Tax or Joint Commissioner of State Tax, Central Investigation Bureau, Commercial Taxes Department, Bihar, Patna, and defines that expression to mean the seniormost Additional Commissioner of State Tax or Joint Commissioner of State Tax posted in the Central Investigation Bureau, Commercial Taxes Department, Bihar, Patna, under the powers of sub rule (2) of Rule 123 of the Bihar GST Rules, 2017.
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