Notification No. 01/2023
Date: January 4, 2023
Subject: Assignment of powers of Superintendent of Central Tax to specified GST intelligence officers.
Description:
This notification amends Notification 14/2017–CT to assign the powers of Superintendent of Central Tax to Additional Assistant Directors of GST Intelligence, Audit, or GST wings. The delegation is issued under Sections 3 and 5 of the CGST Act read with IGST Act provisions. It strengthens enforcement and investigation capacity by expanding officer authorisations.