Powers of officers under the Central Goods and Services Tax Act

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....vember 2016]<br>6. Powers of officers under the Central Goods and Services Tax Act (1) Subject to such conditions and limitations as the Board may impose, an officer of the Central Goods and ....

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....itations as may be specified in this behalf by him, delegate its powers to any other officer subordinate to him. (4) Notwithstanding anything contained in this section, a First Appellate Auth....