CBIC notifies jurisdiction of Central Tax officers for arrest, demand, inspection, search-seizure, detention

CBIC notifies jurisdiction of Central Tax Officers effective from December 01, 2024; Inserts ‘Table V’ enlisting Commissioner/Principal Commissioner for passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence for enforcement provisions under the GST Act viz. sections 67 (Power of inspection, search and seizure), 73 and 74( Demand and Recovery for fraud, non-fraud cases), 76 (Tax collected but not paid to Government), 122 (Penalty for certain offences), 125 and 127(General Penalty), 129 and 130 (Detention, seizure and release of goods and conveyances in transit) of CGST Act, 2017