Delegation of GST enforcement functions assigns registration, assessment, audit and seizure powers to designated state tax officers. The order assigns, section by section, functions under the Rajasthan Goods and Services Tax Act, 2017 to specified Proper Officers - principally Joint, Deputy and Assistant Commissioners, with certain powers to Additional Commissioners - covering registration, amendment and cancellation of registration; determination of tax and penalty; provisional and summary assessment; scrutiny and special audit; search, seizure and disposal of goods; recovery and penalties, to be exercised within territorial jurisdiction. The notification supersedes prior orders and is effective from the stated date.
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Provisions expressly mentioned in the judgment/order text.
Delegation of GST enforcement functions assigns registration, assessment, audit and seizure powers to designated state tax officers.
The order assigns, section by section, functions under the Rajasthan Goods and Services Tax Act, 2017 to specified Proper Officers - principally Joint, Deputy and Assistant Commissioners, with certain powers to Additional Commissioners - covering registration, amendment and cancellation of registration; determination of tax and penalty; provisional and summary assessment; scrutiny and special audit; search, seizure and disposal of goods; recovery and penalties, to be exercised within territorial jurisdiction. The notification supersedes prior orders and is effective from the stated date.
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