Powers of officers under the Central Goods and Services Tax Act

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..... under the Central Goods and Services Tax Act (1) Subject to such conditions and limitations as the Board may impose, an officer of the Central Goods and Services Tax may exercise the powers and disch .....

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..... gate its powers to any other officer subordinate to him. (4) Notwithstanding anything contained in this section, a First Appellate Authority shall not exercise the powers and discharge the duties con .....

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