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)
ITAT allowed increased exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees in view of CBDT retrospective notification. In…
PCIT has revisionary jurisdiction u/s 263 over the cases irrespective of the fact that the relevant assessment was completed physical…
Appellate court interfering with Motor Accidents Claims Tribunal findings on assessment of disability and loss of earning capacity must undertake…
When period of delay is not very huge and involve huge monetary liability on the assessee, a lenient approach should…
Ratification by EoGM of the company can not give legality of the diversion of the fund raised by preferential issue.…
CBIC prescribes procedures for return of export cargo from international waters due to closure of the Strait of Hormuz where…