Proper officer-Adjudication in respect of cases inspected by the officers from Intelligence Wing- Certain instructions. - GST - States - 72/2019-TNGST

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI-600 005 PRESENT: DR. T.V. SOMANATHAN, I.A.S., COMMISSIONER OF STATE TAX Circular No. 72/2019-TNGST (RC No.26/2019/A1/Taxation) Dated: 31.05.2019 Sub: TNGST Act,2017- Proper officer-Adjudication in respect of cases inspected by the officers from Intelligence Wing- Certain instructions - issued. In the notification first cited, the Commissioner has notified the proper officers under the TNGST Act, 2019 to carry out various functions provided in the Act. 2. Consequent on the re-organisation of the department as ordered in the Government order cited, the Officers working in the Intelligence wing are hereby permitted to exercise the powers vested under section 62, 63, 64, 73 or 74 of the TNGST Act, 2017 in respect of cases inspected by them. They are already notified as proper officer in the notification first cited. 3. The Joint Commissioners (Intelligence) are instructed to issue suitable instructions to their subordinates to take necessary follow up action as and when inspection is conducted and entire follow up action on assessment, re-assessment, adjudication, appeal and review has to be taken in respect of those cases by the Intelligence wing only. Sd/- T.V.Somanathan Commissioner of State Tax