TMI BlogInstructions for specifying Taxation Inspectors as Proper Officers for the purposes of Registration under the HGST Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... for specifying Taxation Inspectors as Proper Officers for the purposes of Registration under the HGST Act, 2017-reg. It is brought to your notice that vide order no.03/2023/GST-II, dated 13.12.2023, issued by the Commissioner of State Tax, Taxation Inspectors have been specified as Proper Officers for the purposes of Registration, Amendment, Cancellation and Revocation of Cancellation of Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication, the reply and supporting documents if any, submitted by the applicant have to be considered with due attention to Principles of Natural Justice. 2 Application for Cancellation of Registration as well as Application for Revocation of Cancelled Registration will be processed only after taking prior approval from jurisdictional Excise and Taxation officer on manual file till the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission from Jurisdictional Excise and Taxation Officer manually on file. Proper record of the proceedings has to be maintained. The instructions and timeline mentioned at point 2 shall apply here idem. 4. The proceedings for Suo-moto Cancellation of any registered person/taxpayer on directions of jurisdictional Excise and Taxation Officer has to be initiated on priority and action taken rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the same can be reassigned and executed by using the Transfer of Charge facility available on BoWeb by the Deputy Excise and Taxation Commissioner as they have been assigned State Admin role. 7. The proper officer while executing above functions have to strictly adhere to the relevant laws and provisions of CGST Act, CGST Rules and notifications/instructions issued from time to time. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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