Delegation of review and revisional powers: specified tax commissioners authorised to call records, examine orders and initiate appeals. The notification designates officers in the Intelligence Divisions as proper officer to call for and examine records, assess legality or propriety of decisions and orders under the State, Central, Integrated and Compensation GST laws, and to file appeals or pass revisional orders including stays, enhancements, modifications or annulments. Specific posts-Joint Commissioner (ST) Large Taxpayers Unit, Joint Commissioner (ST) (Territorial), Joint Commissioner (Intelligence), Deputy Commissioner (ST) Territorial Zone/District and Deputy Commissioner (Inspection) of Intelligence-are assigned these functions in respect of subordinate officers and specified cells.
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Provisions expressly mentioned in the judgment/order text.
Delegation of review and revisional powers: specified tax commissioners authorised to call records, examine orders and initiate appeals.
The notification designates officers in the Intelligence Divisions as proper officer to call for and examine records, assess legality or propriety of decisions and orders under the State, Central, Integrated and Compensation GST laws, and to file appeals or pass revisional orders including stays, enhancements, modifications or annulments. Specific posts-Joint Commissioner (ST) Large Taxpayers Unit, Joint Commissioner (ST) (Territorial), Joint Commissioner (Intelligence), Deputy Commissioner (ST) Territorial Zone/District and Deputy Commissioner (Inspection) of Intelligence-are assigned these functions in respect of subordinate officers and specified cells.
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