The Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 01/2023-Central Tax dated 4th January, 2023, in order to give power to Additional Assistant Director, Goods and Services Tax Intelligence or Additional Assistant Director, Goods and Services Tax or Additional Assistant Director, Audit to exercise the powers of Superintendent. 

Earlier the board has issued Notification No. 14/2017 – Central Tax dated 1st July, 2017  which assigned jurisdiction and power to officers of the Directorate General of Goods and Services Tax Intelligence (DGGSTI), Directorate General of Goods and Services Tax (DGGST) and Directorate General of Audit (DGA) as are exercisable by the central tax officers. 

The Notification No. 01/2023-Central Tax dated 04.01.2023 can be accessed at https://taxo.online/wp-content/uploads/2023/01/01-2023-ct-eng.pdf