Proper officer powers under GST: Intelligence wing to conduct inspections and handle all follow-up adjudication and appeals. The circular authorises officers of the Intelligence wing, already notified as proper officers, to exercise proper officer powers in respect of inspections they conduct and directs that the Intelligence wing shall undertake all follow-up actions arising from those inspections, including assessment, re-assessment, adjudication, appeal and review, with senior Intelligence officers issuing instructions to subordinates to ensure continuity of case processing within the wing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Proper officer powers under GST: Intelligence wing to conduct inspections and handle all follow-up adjudication and appeals.
The circular authorises officers of the Intelligence wing, already notified as proper officers, to exercise proper officer powers in respect of inspections they conduct and directs that the Intelligence wing shall undertake all follow-up actions arising from those inspections, including assessment, re-assessment, adjudication, appeal and review, with senior Intelligence officers issuing instructions to subordinates to ensure continuity of case processing within the wing.
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