Section 25 in The Integrated Goods and Services Tax Act, 2017
25. Removal of difficulties.
(1)If any difficulty arises in giving effect to any provision of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty:Provided that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act.(2)Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.NotificationNo. 2/2017-Central Tax, dated 19th June, 2017G.S.R. 609(E). - In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs hereby appoints-(a)Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,(b)Chief Commissioners of Central Tax and Directors General of Central Tax,(c)Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,(d)Commissioners of Central Tax and Additional Directors General of Central Tax,(e)Additional Commissioners of Central Tax and Additional Directors of Central Tax,(f)Joint Commissioners of Central Tax and Joint Directors of Central Tax,(g)Deputy Commissioners of Central Tax and Deputy Directors of Central Tax,(h)Assistant Commissioners of Central Tax and Assistant Directors of Central Tax,(i)Commissioners of Central Tax (Audit),(j)Commissioners of Central Tax (Appeals),(k)Additional Commissioners of Central Tax (Appeals),and the central tax officers sub-ordinate to them as central tax officers and vests them with all the powers under both the said Acts and the rules made thereunder with respect to the jurisdiction specified in the Tables given below.
