CBDT Issues Circular Regarding Assignment of Proper Officers Under Sections 74A, 75(2), and 122 of CGST Act
The Central Board of Indirect Taxes and Customs (CBIC) has recently issued a circular (No. 254/11/2025-GST), where it has clarified which officers are assigned under sections 74A, 75(2), and 122 of the Central Goods and Services Tax Act (CGST Act) and related rules.