Jurisdiction of the officers - 17/2021-VI(1)/349(c-2)/2021 - Tamil Nadu SGST
Extract
..... THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005. NOTIFICATIONS ISSUED BY COMMISSIONER OF STATE TAX, UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AND THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017. [No. 17/2021-PP2/GST-15/11/2021, Tamil Nadu Goods and Services Tax, Chennai, Friday, December 3, 2021, Karthigai 17, Pilava, Thiruvalluvar Aandu-2052] No. VI(1)/349(c-2)/2021. Notwithstanding anything contained in Notification No.4/2017 dated 12-7-2017 issued by th .....
..... n of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts. Deputy Commissioner / Assistant Commissioner / State Tax Officer / Deputy State Tax Officer 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. Deputy Commissioner / Assistan .....