Intelligence wing Power, Roles and Responsibilities- Circular issued certain Amendments. - GST - States - Q1/17253/2019

Q1/17253/2019 Office of the Commissioner of Commercial Taxes, Chepauk, Chennai - 600 005. Dated 18.06.2019 Present: Dr T.V. Somanathan, I.A.S., Additional Chief Secretary / Commissioner of Commercial Taxes, SUB: Intelligence wing Power, Roles and Responsibilities- Circular issued certain Amendments - Issued. Amendment The following amendments are hereby issued in the Circular No. 10/2019 dated 31-05-2019 entitled Intelligence Wing - Power, Roles and Responsibilities . Para 11- The para given in the Circular referenced above shall be replaced with the following: 11. Subject to the time limits as enumerated in section 73 74 of TNGST Act 2017, the head of the inspecting team or any such other officer not below the rank of State Tax Officer as may be authorized by the Joint Commissioner (Intelligence) shall, within a period not exceeding 45 days from the date of the completion of the inspection, pass the final assessment or adjudication order on the basis of the findings made during the inspection and available records. However, the period of 45 days may, on sufficient cause being shown and for reasons to be recorded in writing, be extended by the Joint Commissioner (Intelligence) for a further period not exceeding 15 days. Any further extension of time, if required, shall be granted by the Commissioner of Commercial Taxes, for valid reasons as deemed fit. Where the proceeding is stayed by an order of the court or Appellate Tribunal or by any competent authority, the period of such stay shall be excluded in computing the above specified period. Para 12- The para given in the Circular referenced above shall be replaced with the following: The proper officer notified as adjudicating authority shall finalize the adjudication in respect of cases not finalized by the Roving squad during their duty hours and which were handed over to them by the Roving squad, as early as possible. The adjudicating officer shall release the goods upon payment of tax and penalty in the manner prescribed under sub-section (1) of section 129 and all the proceedings under this section shall be deemed to be concluded. However, if the person (either owner of the goods or any other person) fails to discharge the amount of tax and penalty under this section, or files a representation to the detention within 14 days from the date of detention, then the goods and/or conveyance shall be liable for confiscation. In such cases, the time limits given below shall be followed for passing of adjudicating order, under sub section (3) of section 129. (a) If no representation is received within 14 days of the detention and the case does not fall under sub para (c) below, adjudicating order shall be passed at the expiry of the period of 14 days. (b) If representation is received within 14 days of detention and the case does not fall under para (c) below, adjudicating order shall be passed at the expiry of the period of 14 days or within 3 days from the date of receipt of representation, whichever is later. (c) If the goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, and the said period of 14 days has been reduced by the proper officer, adjudicating order shall be passed at the expiry of the period fixed by the proper officer. In cases where the objections are over-ruled, the goods shall be liable to confiscation. A period of 15 days from the date of the adjudicating order under section 129 (3) shall be granted to pay fine in lieu of confiscation. Where the proceedings are stayed by an order of the Court or Appellate Tribunal or by any competent authority, the period of such stay shall be excluded in computing the above specified period. Sd/- T. V. Somanathan, Commissioner of Commercial Taxes