Authorisation of officers of central tax as proper officer in certain circumstances

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icers of central tax as proper officer in certain circumstances.- (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are authoris....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act, as authorised by the said Act under intimation to the jurisdictional officer of central tax; (b) where a proper officer under the Central Goods and Services Tax Act has initiated any proceedings....