The CBIC vide Notification No. 01/2023-Central Tax dated January 4, 2023 has issued amendments in Notification No. 14/2017 – Central Tax dated July 1, 2017 (“Notification No. 14”) which assigned jurisdiction and power to officers of the Directorate General of Goods and Services Tax Intelligence (“DGGSTI”), Directorate General of Goods and Services Tax (“DGGST”) and Directorate General of Audit (“DGA”), in order to give power to Additional Assistant Directors to exercise the powers of Superintendent in a following manner:
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Source a2ztaxcorp
