Powers of SGST/CGST officers under the Act (Draft I)

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..... GST/CGST Act}, shall be deemed to be the proper officers for the purposes of the corresponding section or sections, as the case may be, of this Act to such extent and subject to such conditions as may be prescribed in the rules made in this behalf. (2) Where any proper officer issues an order or acts under any one or more sections . of this Act, he shall also issue an order or take action, .....

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