Proper officers to exercise the powers and perform the functions conferred on them.

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..... ri, Thiruvalluvar Aandu-2050 NOTIFICATION In exercise of the powers conferred under sub-section (1) of section 5 read with sub-section (3) of section 5 of the Tamil Nadu Goods and Services Tax Act, 2017 and the rules framed thereunder, the Commissioner of State Tax, hereby notifies the officers mentioned in Column (5) of the Table below as proper officer to exercise the powers and perform the fu .....

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..... termination of such points arising out of the said decision or order. (i) The Joint Commissioner (ST) Large Taxpayers Unit in respect of any decision or order passed under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act, by any proper officer or authority sub .....

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..... tion received or on request from the Commissioner of Central tax, call for and examine the record of any proceedings, and if it appears that any decision or order passed under Tamil Nadu Goods and Services Tax Act or under the Central Goods and Services Tax Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has .....

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..... tates) Act, by any officer subordinate to him. (ii) The Joint Commissioner (Intelligence) in respect of decision or order passed under Tamil Nadu Goods and Services Tax Act or under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act, by any officer subordinate to him. 3. XVIII 112(3) Calling for the re .....

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..... Tax (Compensation to States) Act, by any proper officer or authority sub-ordinate to him. (ii) The Joint Commissioner (Intelligence) in respect of order passed by the Appellate Authority in appeal filed against decision or order passed under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services T .....

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