This order assigns a specific investigation case involving multiple GSTINs to the Commissioner of Central Tax, Mumbai Central, empowering the officer to exercise powers under sections 73, 74, 75, and 76 of the CGST Act, 2017. The assignment ensures administrative clarity and proper jurisdiction for completing investigation and adjudication proceedings. By formally transferring authority, the order facilitates coordinated enforcement action and effective handling of complex, multi-taxpayer cases under GST law.