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of <h1>Tamil Nadu Circular No. 72/2019-TNGST Empowers Intelligence Wing Officers for Adjudication Under TNGST Act Sections 62, 63, 64, 73, 74.</h1> The Tamil Nadu Commercial Taxes Department issued Circular No. 72/2019-TNGST, detailing instructions for adjudication by officers from the Intelligence Wing under the TNGST Act, 2017. Following departmental re-organization, these officers are authorized to exercise powers under sections 62, 63, 64, 73, or 74 for cases they inspect. Joint Commissioners (Intelligence) are directed to ensure their subordinates conduct necessary follow-up actions, including assessment, re-assessment, adjudication, appeal, and review, exclusively within the Intelligence Wing.
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