Jurisdiction of the officers - 17/2021-VI(1)/349(c-2)/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. 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 the Commissioner, the Commissioner in exercise of the powers conferred under sub-section (1) of section 5 of the TNGST Act, 2017 hereby notifies that the officers mentioned in Column (4) of the table appended below, shall be the Proper Officer, for the whole of the State jurisdiction, to exercise the powers and perform the functions conferred on them under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 and rules made thereunder as mentioned in Column (2) of the table below in respect of computer generated cases assigned to him/her under faceless administration for the purpose of subjects mentioned in Column (3) of the table below:- Chapter Section Subject Proper Officer (1) (2) (3) (4) XII-Assessment 61 Scrutiny of returns Deputy Commissioner / Assistant Commissioner / State Tax Officer / Deputy State Tax Officer 62 Assessment of non-filers Deputy Commissioner / Assistant Commissioner / State Tax Officer /Deputy State Tax Officer XV-Demands and Recovery 73 Determination 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 / Assistant Commissioner / State Tax Officer / Deputy State Tax Officer 75 General provisions relating to determination of tax. Deputy Commissioner / Assistant Commissioner / State Tax Officer / Deputy State Tax Officer 76 Tax collected but not paid to Government. Deputy Commissioner / Assistant Commissioner / State Tax Officer / Deputy State Tax Officer This shall come into force immediately. M.A.SIDDIQUE, Principal Secretary/Commissioner of State Tax.