We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017 - F.No. 3251/CTD/GST/2017 - Puducherry SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Proper officer appointments under GST allocate inspection, seizure, refund, assessment and recovery responsibilities to specified officer grades. Commissioner of State Tax designates specified officers as proper officers for functions under the Puducherry GST Act other than registration and composition. Assignments allocate enforcement and administrative powers by rank: Joint Commissioners for high-level inspection, seizure custody and authorisations; Deputy Commissioners for refund processing and related undertakings; Assistant Commissioners for audits, determination of tax including fraud-related assessments, recovery, penalties, detention and confiscation; and Commercial Tax Officers for provisional assessment, scrutiny, assessment of non-filers, recovery and related procedural powers. The assignments are effective as specified.
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>Proper officer appointments under GST allocate inspection, seizure, refund, assessment and recovery responsibilities to specified officer grades.</h1> Commissioner of State Tax designates specified officers as proper officers for functions under the Puducherry GST Act other than registration and composition. Assignments allocate enforcement and administrative powers by rank: Joint Commissioners for high-level inspection, seizure custody and authorisations; Deputy Commissioners for refund processing and related undertakings; Assistant Commissioners for audits, determination of tax including fraud-related assessments, recovery, penalties, detention and confiscation; and Commercial Tax Officers for provisional assessment, scrutiny, assessment of non-filers, recovery and related procedural powers. The assignments are effective as specified.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
