Centre, state tax officers can take intelligence based enforcement actions: CBIC
by Nidhi Bhati
The Central Board of Indirect Taxes and Customs (CBIC)’s policy wing has clarified that central and state level tax officers can take intelligence based enforcement actions for all purposes including refunds and no separate notification is required. The CBIC added that cross-empowerment of tax officials is absolute and non-conditional. The communication was issued in response to reference on whether intelligence based enforcement actions initiated by central tax officers against tax payers assigned to state tax administration get covered under the provisions of Central GST Act or a specific notification is required for cross-empowerment. Also, whether a notification is needed if conditions are imposed on powers given to the officers.