Page 308 - CA Final GST
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Badlani Classes
order passed by an officer of central tax if such decision taken or order passed relates to
any one or more of the following matters, namely:-
(a) an order of the Commissioner or other authority empowered to direct transfer of
proceedings from one officer to another officer; or
(b) an order pertaining to the seizure or retention of books of account, register and other
documents; or
(c) an order sanctioning prosecution under this Act; or
(d) an order passed under Section 80.
18- Is any fees is payable to obtain copies of order under the Act.
levy of fee[Section 163]:Wherever a copy of any order or document is to be provided to
any person on an application made by him for that purpose, there shall be paid such fee as
may be prescribed.
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Central Goods & Services Tax Act, 2017
