On June 10, 2024, the Assam GST Department released Order No. 1/2024-GST, redefining the authority of certain officers under the Assam Goods and Services Tax Act, 2017.
The Principal Commissioner of State Tax, Assam, announced the withdrawal of specific powers from Joint Commissioners and Deputy Commissioners of State Tax related to sections 78 and the proviso to section 78 of the Act. This decision was officially published in the Assam Gazette on June 13, 2024.
The order stated that, In exercise of the powers conferred upon me by Clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 ( Assam Act XXVII of 2017 ) ( hereinafter referred to as the “said Act ) and subject to sub-section (1) and (3) of section 5 of the said Act, the Principal Commissioner of State Tax, Assam has hereby made partial modification of this office Order No.1/2021 dated. January 02, 2021 and published in the Assam Gazette, Extraordinary, No. 13, dated the 5th January, 2021 and thus has withdrawn the power as the proper officers of the officers mentioned in Column (2) of the Table below to administer the power as specified in relation to section of the said Act as mentioned in the corresponding entry in column (3) of the said table: –
As per Section 78 of the Goods and Services Tax Act, Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings shall be initiated:
Provided that where the proper officer considers it expedient in the interest of revenue, he may, for reasons to be recorded in writing, require the said taxable person to make such payment within such period less than a period of three months as may be specified by him.
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