Subject
Powers of Additional/Joint Commissioner for passing an order or decision in respect of notices issued by the officers of DGGI
Content
G.S.R. 193(E).—In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017- Central Tax, dated the 19th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017, namely: -
In the said notification,–
(i) after paragraph 3, the following paragraph shall be inserted, namely :-
―3A. Notwithstanding anything contained in paragraph 3, the Additional Commissioners or 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.‖;
(ii) after Table IV, the following Table shall be inserted, namely:-
“TABLE V
Powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence
Principal Commissioner or Commissioner of Central Tax | Powers(Exercisable throughout the territory of India) |
Principal Commissioner Ahmedabad South Principal Commissioner Bhopal Principal Commissioner Chandigarh Commissioner Chennai South Principal Commissioner Delhi North Principal Commissioner Guwahati Commissioner Rangareddy Principal Commissioner Kolkata North Principal Commissioner Lucknow Commissioner Thane | Passing 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 |
Note: The principal notification No. 02/2017- Central Tax, dated the 19th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017 and last amended vide Notification No. 02/2021 – Central Tax , dated the 12th January, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 18(E), dated the 12th January, 2021.