GST: Tamil Nadu Govt. issues Corrigendum on Delegation of Powers and certain Time Frame stipulated under TNGST Act, 2017 [Read Circular]

The Tamil Nadu Government has issued the Corrigendum in respect of Delegation of powers and certain time frame stipulated under Tamil Nadu Goods and Service Tax Act, 2017.

In the Notification issued in No.6/2019-TNGST Dated 31.05.2019, Notification issued in No.4/2021-TNGST Dated 09.04.2021 and Notification issued in No.14 /2021-TNGST Dated 28.70.2021 details of authority to which power is delegated for taking decision in the case of appeals under section 107(2),108(1), 112(3) have been notified.

In the Circular No.LL/2021/PP2(RA4)/27LL9O/2019 dated L0.06.2021, the review work was given to Joint Commissioner (ST), Large Taxpayers Unit in respect of Large Taxpayers Unit, Chennai whereas in all other Territorial Divisions review work has been assigned to Deputy Commissioners only. This matter was discussed in the review meeting of Commissioner of Commercial Taxes held on 03.08.2021 and it was decided that the review work in Large Taxpayers Unit may also be assigned to DeputyCommissioner, Large Taxpayers Unit, by interchanging files among them to have similarity with other Territorial Divisions.

Therefore, the corrigendum is issued only for para 13 on Circular No.1112021 issued by the Commissioner of Commercial Taxes dated 10.06.2021.

The Joint Commissioner (ST), Large Taxpayers Unit, shall on receipt of a copy of decision or order passed by a proper officer (Deputy Commissioner (ST), assign it to any one of other three Deputy Commissioner(ST) in the Office of the Large Taxpayers Unit for review of the said decision/order. The Deputy Commissioner (ST) who is assigned with the above task shall examine the decision/order and if satisfied with the legality or propriety of the order passed by the Proper officer, shall record such order and communicate to the Joint Commissioner, Large Taxpayer Unit. Otherwise, he/she shall file an appeal to the joint Commissioner (Appeals) against such an adjudication order or decision of the Proper Officer within six months from the date of communication of the order to him/her. On receipt of the first appellate order the loint Commissioner(ST), Large Taxpayers Unit shall examine such order along with remarks received from the Departmental Representative before the Appellate Joint Commissioner and if deemed fit, file second appeal before the Appellate Tribunal within six months from the date of receipt of the Appellate Order. Otherwise, he/she shall send within one month from the date of receipt of the appellate order, a copy of such order along with his/her remarks to the Commissioner of Commercial Taxes for recording the same. On receipt of the instructions from the Commissioner of Commercial Taxes and if instructed to file an appeal, a second appeal should be filed by the Joint Commissioner(ST), Large Taxpayers Unit before the Appellate Tribunal within six months from the date of receipt of the Appellate Order by him/ her

To Read the full text of the Order CLICK HERE

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