Proper officer designation authorizes specific intelligence-division officers to conduct inspections and seizures of conveyances and consignments. Notification under the Tamil Nadu GST Act designates officers in Intelligence Division, Chennai I as proper officers to exercise powers relating to inspection of conveyances and seizure, detention and incidental actions concerning consignments; it names State Tax Officers and Deputy State Tax Officers ordered by the Joint Commissioner and specific Central Intelligence Wing I officers to handle detained or seized conveyances where adjudication by roving squads was not completed, and states the notification is deemed effective from 29th June, 2017.
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.
Proper officer designation authorizes specific intelligence-division officers to conduct inspections and seizures of conveyances and consignments.
Notification under the Tamil Nadu GST Act designates officers in Intelligence Division, Chennai I as proper officers to exercise powers relating to inspection of conveyances and seizure, detention and incidental actions concerning consignments; it names State Tax Officers and Deputy State Tax Officers ordered by the Joint Commissioner and specific Central Intelligence Wing I officers to handle detained or seized conveyances where adjudication by roving squads was not completed, and states the notification is deemed effective from 29th June, 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
