The Central Board of Indirect Taxes and Customs had said that central and state tax authorities can take enforcement actions for all purposes including refunds based on intelligence. The board had clarified in an internal note to the Director General of GST Intelligence (DGGI), last week that cross-empowerment of tax officials is absolute and non-conditional. “Central and state tax officers are authorized to be proper officers for respective Central and State GST Acts and no separate notification is required,” the Board has said
Centre, state tax officers can take intelligence based enforcement actions for all purposes
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