Appointment of common authority for investigation u/s 73,74, 75 and 76 of CGST Act, 2017 for GST evasion by fraud, wilful-misstatement, suppression of facts
CBEC-20/16/15/2018-GST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
*****
New Delhi, dated 12th March, 2019
Order No. 2/2019-GST
In exercise of the powers conferred by sub-section (1) of section (5) of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the “said Act”, read with notification No. 02/2017 – Central Tax dated 19.06.2017, the Central Board of Indirect Taxes and Customs hereby assigns the case specified at Column (2) of the Table below to the Central Tax officer specified at Column (3) of the said Table for the purpose specified at Column (4) of the said Table.
TABLE
| S.No. | Description of the case | Central Tax Officer to whom the case is being assigned | Purpose |
| (1) | (2) | (3) | (4) |
| 1. |
Case that is being investigated by the office of Commissioner of Central Tax, Mumbai Central vide file bearing F.No.V/AE/MC/TFIII /LAOPL/142/2018 relating to taxpayers with following GSTINs: |
Commissioner of Central Tax, Mumbai Central |
Exercise of powers under section 73, 74 , 75 and 76 of the said Act in respect of the taxpayers mentioned in Column (2) |
(Kumar Satyam)
Assistant Commissioner (GST)
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