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TMI BlogProper officers to exercise the powers and perform the functions conferred on them.X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax, hereby notifies the officers mentioned in Column (5) of the Table below as proper officer to exercise the powers and perform the functions conferred on them under the sections mentioned in column (3) of the Table below in respect of the subject matter mentioned in column (4) of the Table below in respect of Intelligence Divisions Sl.No Chapter Section Subject Authority to whom power is delegated (1) (2) (3) (4) (5) 1. XVIII ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 the adjudication cell, Roving Squad, Inspection Cell. 2. XVIII 108(1) On own motion, or upon information 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 not ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Services Tax Act and examination of such records as to the legality or propriety of the said order and filing appeal to the Appellate Tribunal, within six months from the date on which the said order has been passed for determination of such points arising out of the said order (i) The Joint Commissioner (ST) (Territorial) and Large Taxpayers Unit 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 Tax (Compensation to States) Act, by any proper officer or authority sub-ordinate to him. (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X
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