Delegation of GST administrative functions assigns registration, assessment, seizure and penalty powers to specified tax officers within jurisdiction. The Chief Commissioner assigns specified GST functions to designated Proper Officers, primarily Joint, Deputy and Assistant Commissioners, with certain enforcement and authorization powers reserved to Additional Commissioners. Assigned duties cover registration, amendment, cancellation and revocation of registration; provisional, summary and best judgement assessments; scrutiny and assessment of returns; notices to e commerce operators; searches, seizures, debarment, extension of seizure or provisional assessment periods; confiscation and disposal of goods; determination of tax liabilities and penalties; recovery and requisition of assistance; and engagement of experts, each to be performed within territorial jurisdiction.
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Provisions expressly mentioned in the judgment/order text.
Delegation of GST administrative functions assigns registration, assessment, seizure and penalty powers to specified tax officers within jurisdiction.
The Chief Commissioner assigns specified GST functions to designated Proper Officers, primarily Joint, Deputy and Assistant Commissioners, with certain enforcement and authorization powers reserved to Additional Commissioners. Assigned duties cover registration, amendment, cancellation and revocation of registration; provisional, summary and best judgement assessments; scrutiny and assessment of returns; notices to e commerce operators; searches, seizures, debarment, extension of seizure or provisional assessment periods; confiscation and disposal of goods; determination of tax liabilities and penalties; recovery and requisition of assistance; and engagement of experts, each to be performed within territorial jurisdiction.
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