The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification to vest Power to Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect of notices issued by the officers of DGGSTI.
The amended notification issued on Friday provided that “Notwithstanding anything contained in paragraph 3, the Additional Commissioners of the Joint Commissioners of Central Tax, as the case may be, subordinate to the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as specified in column (2) of Table V, are hereby vested with the powers as specified in the corresponding entry in Column (3) of the said Table.”
As per the amendment, the prescribed officers can pass an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence under sections 67, 73, 74, 76, 122, 125, 127, 129, and 130 of Central Goods and Services Tax Act 2017.
NOTIFICATION NO: 02/2022-Central Tax
DATE: 11th March, 2022
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