Andhra Pradesh GST designates proper officers for registration, assessment, refunds, audits, inspections and enforcement functions. The Chief Commissioner, under the Andhra Pradesh GST Act, 2017, designates specific officer ranks as Proper Officers for statutory functions listed in an appended schedule. Designations cover registration (including amendment, cancellation and revocation), assessments (including provisional, summary and of non filers), audits, refund processing and withholding, determination of tax on unaccounted supplies, inspection, search and seizure, detention and recovery, and enforcement actions; many powers may be exercised by officers having jurisdiction or by officers authorised in the State Enforcement 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.
Andhra Pradesh GST designates proper officers for registration, assessment, refunds, audits, inspections and enforcement functions.
The Chief Commissioner, under the Andhra Pradesh GST Act, 2017, designates specific officer ranks as Proper Officers for statutory functions listed in an appended schedule. Designations cover registration (including amendment, cancellation and revocation), assessments (including provisional, summary and of non filers), audits, refund processing and withholding, determination of tax on unaccounted supplies, inspection, search and seizure, detention and recovery, and enforcement actions; many powers may be exercised by officers having jurisdiction or by officers authorised in the State Enforcement Wing.
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