Jurisdiction of the officers - 16/2021-VI(1)/349(c-1)/2021 - Tamil Nadu SGST

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. 16/2021-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-1)/2021. Notwithstanding anything contained in Notification No. 3/2017, dated 12-7-2017 issued by the Commissioner, the Commissioner in exercise of the powers conferred under sub-section (2) of section 4 of the TNGST Act, 2017 hereby order that the officers mentioned in Column (2) of the table appended below, shall have jurisdiction over the whole of the State, subject to the conditions specified in Column (3) of the table appended below:- Sl.No. Designation of the Officers Conditions specified with reference to jurisdiction of the officers mentioned in Col.(2) (1) (2) (3) 1. Deputy Commissioner (ST) LTU The jurisdiction is limited to computer generated cases assigned to him/her under faceless administration for the purpose of Section 61 and Section 62 of Chapter-XII-Assessment and Section 73, Section 74, Section 75 and Section 76 of Chapter-XV- Demands and Recovery of the TNGST Act, 2017. 2. Assistant Commissioner (ST) The jurisdiction is limited to computer generated cases assigned to him/her under faceless administration for the purpose of Section 61 and Section 62 of Chapter-XII-Assessment and Section 73, Section 74, Section 75 and Section 76 of Chapter-XV- Demands and Recovery of the TNGST Act, 2017. 3. State Tax Officer The jurisdiction is limited to computer generated cases assigned to him/her under faceless administration for the purpose of Section 61 and Section 62 of Chapter-XII-Assessment and Section 73, Section 74, Section 75 and Section 76 of Chapter-XV-Demands and Recovery of the TNGST Act, 2017. 4. Deputy State Tax Officer The jurisdiction is limited to computer generated cases assigned to him/her under faceless administration for the purpose of Section 61 and Section 62 of Chapter-XII-Assessment and Section 73, Section 74, Section 75 and Section 76 of Chapter-XV-Demands and Recovery of the TNGST Act, 2017. This shall come into force immediately. M.A.SIDDIQUE, Principal Secretary/Commissioner of State Tax.