Inspection time extension authorized with written reasons under GST rule framework and commissioner empowerment for inspection proceedings. The Commissioner of State Tax authorizes Additional Commissioner, State Tax (Anti Evasion), Joint Commissioners (Administration and Anti Evasion) and all Joint Commissioners (Administration, State Tax) to extend the prescribed time limit for concluding inspection proceedings under the Rajasthan Goods and Services Tax framework beyond the ordinary working-day threshold, provided reasons for such extension are recorded in writing, pursuant to the enabling powers conferred by the Rajasthan Goods and Services Tax Act.
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.
Inspection time extension authorized with written reasons under GST rule framework and commissioner empowerment for inspection proceedings.
The Commissioner of State Tax authorizes Additional Commissioner, State Tax (Anti Evasion), Joint Commissioners (Administration and Anti Evasion) and all Joint Commissioners (Administration, State Tax) to extend the prescribed time limit for concluding inspection proceedings under the Rajasthan Goods and Services Tax framework beyond the ordinary working-day threshold, provided reasons for such extension are recorded in writing, pursuant to the enabling powers conferred by the Rajasthan Goods and Services Tax Act.
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