Now, cases that are referred by Board requires involvement of, territorial jurisdiction officer

Powers of the central tax officer and the officers subordinate under sections 73, 74, 75 and 76 of the CGST Act

The Central Government vide N. No.. 79/2018 – CT dt. 31st Dec, 2018 notified the amendment to the N. No.. 2/2017- Central Tax, dt. the 19th June, 2017, by inserting the following to the paragraph 3 namely:-

“Notwithstanding anything contained in this notification, the central tax officer specified in column (3) of Table I and the officers subordinate to him shall exercise powers under sections 73, 74, 75 and 76 of Chapter XV of the said Act throughout the territorial jurisdiction of the corresponding central tax officer specified in column (2) of the said Table in respect of those cases as may be assigned by the Board”

Comment : Now, cases that are referred by Board requires involvement of, territorial jurisdiction officer.


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