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        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.

        <h1>Designation of proper officers to exercise GST powers over registration, assessment, audit, inspection and recovery.</h1> The notification designates specified ranks as Proper Officer to exercise powers under the Tamil Nadu GST Act and Rules across registration (initiation, extension, amendment, cancellation, revocation), assessment and determination of tax and penalty (including provisional and summary assessments and special audit based assessments), audit functions, refunds, accounts and records oversight, inspection/search/seizure/arrest and related seizure procedures, and demands, recovery and penalty enforcement; effective 29 June 2017.

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