Order, 2019
A order made under the The Central Goods and Services Tax Act, 2017.
Made under The Central Goods and Services Tax Act, 2017.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
Page 1 of 2 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. Case that is being investigated by the office of Commissioner of Central Tax, Mumbai Central vide file bearing F.No.V/AE/MC/TF- III/LAOPL/142/2018 relating to taxpayers with following GSTINs:
i. 27AADCB1093N1ZG iii. 27AAJCM2232N1Z8 vii. 27AADCH4138C1ZX viii. 27AAFCR9092M1ZL xii. 27AAFCB8613G1ZP xiii. 27AAGCK3701P1Z9 xiv. 27AAHCR6968G1ZT xvi. 27AADCS0967L1ZY xvii. 27AAHCA0613R1ZH 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 Page 2 of 2 xviii. 27AADCG1613M1ZN xix. 27AAAFP8437A1ZG xxi. 27AAACW8041N1ZW xxii. 27AABCF2615C1Z7 (Kumar Satyam)
Provisions this order answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
- Central Goods and Services Tax Act s. 73 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
- Central Goods and Services Tax Act s. 74 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
- Central Goods and Services Tax Act s. 75 General provisions relating to determination of tax
- Central Goods and Services Tax Act s. 76 Tax collected but not paid to Government
Other instruments under the same Act
- 01/2026-Central Tax (Rate) — Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026 Notification 2026
- 01/2026-Central Tax — Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026 Notification 2026
- 02/2026-Central Tax — Seeks to empower the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act to hear appeals made under section 101B of the said Act. Notification 2026
- 01/2025-Central Tax (Rate) — Seeks to amend Notification no. 01/2017- Central Tax (Rate) Notification 2025
- 01/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be Notification 2025
- 02/2025-Central Tax (Rate) — Seeks to amend Notification no. 02/2017- Central Tax (Rate) Notification 2025
- 02/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be Notification 2025
- 03/2025-Central Tax (Rate) — Seeks to amend Notification no. 39/2017- Central Tax (Rate) Notification 2025
- 03/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 Notification 2025
- 04/2025-Central Tax (Rate) — Seeks to amend Notification no. 08/2018- Central Tax (Rate) Notification 2025
- 04/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 Notification 2025
- 05/2025-Central Tax (Rate) — Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. Notification 2025
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